2022 NAICS national industry in sector 42 Wholesale Trade
424340 Footwear Merchant Wholesalers
NAICS 424340 is the US industry code for footwear merchant wholesalers. It covers establishments primarily engaged in the merchant wholesale distribution of footwear of leather, rubber, and other materials, including athletic footwear (except specialty athletic footwear).
- Code
- 424340 (2022 NAICS)
- Title
- Footwear Merchant Wholesalers
- Part of
- Apparel, Piece Goods, and Notions Merchant Wholesalers
- SBA small business limit
- Up to 200 employees
- Closest UK SIC
- 46410 (details)
Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.
Official definition
This industry comprises establishments primarily engaged in the merchant wholesale distribution of footwear of leather, rubber, and other materials, including athletic footwear (except specialty athletic footwear).
When to use a different code
Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:
- Establishments primarily engaged in the merchant wholesale distribution of specialty athletic footwear, such as golf shoes, bowling shoes, and cleated footwear, are classified in Industry 423910, Sporting and Recreational Goods and Supplies Merchant Wholesalers.
Activities listed under 424340
The Census index assigns these 7 activities to this code. If your business matches one, this is your code.
- Athletic footwear (except specialty athletic footwear) merchant wholesalers
- Boots (e.g., hiking, western, work) merchant wholesalers
- Footwear merchant wholesalers
- Leather cut stock for shoe and boot merchant wholesalers
- Shoe accessories merchant wholesalers
- Shoes merchant wholesalers
- Slippers merchant wholesalers
SBA size standard for 424340
To count as a small business for SBA loans and federal contracts under NAICS 424340, your business (including affiliates) must not exceed 200 employees. Check your business.
Source: SBA table of size standards, effective March 17, 2023.
Closest UK SIC 2007 codes
There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 4641), so treat them as a starting point and check the definition.
Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.
Similar codes to compare
Data last changed November 14, 2026. How this page is built.