Small Business Size Regulations; Size Standards and the North American Industry Classification System

Federal RegisterOct 22, 1999

Ask Donna

What actually matters in this document.

Text

SUMMARY: The Small Business Administration (SBA) proposes to amend its

size regulations by establishing small business size standards for

industries defined under the North American Industry Classification

System (NAICS). Small business size standards currently exist for most

industries under the Standard Industrial Classification (SIC) system.

NAICS replaced the SIC system effective January 1, 1997. All Federal

agencies that collect establishment-based data must use the new system.

Although SBA is not required to use NAICS, SBA proposes to establish

small business size standards for industries as defined in NAICS. SBA

is doing so because it views NAICS as a better description of

industries in the U.S. economy than the SIC system. Also, SBA uses

industry data from the Census Bureau to develop and revise size

standards, which will no longer be available for SIC industries after

the 1997 Economic Census. SBA proposes that NAICS-based size standards

replace the SIC-based size standards in 13 CFR 121.201, and that the

new size standards be effective for Fiscal Year (FY) 2001, which begins

October 1, 2000.

DATES: SBA must receive comments on or before December 21, 1999.

ADDRESSES: Address all comments concerning this Notice of Proposed

Rulemaking to Gary M. Jackson, Assistant Administrator for Size

Standards, Office of Size Standards, 409 3rd St., SW, Washington, DC

20416.

FOR FURTHER INFORMATION CONTACT: Carl Jordan, Office of Size Standards,

at (202) 205-6618.

SUPPLEMENTARY INFORMATION:

Introduction

Under section 3(a)(2) of the Small Business Act, SBA establishes

small business definitions, or size standards, by industry category and

varies size standards as necessary to reflect industry differences to

determine small business eligibility for Federal programs. SBA

currently uses the SIC system to define an industry. Because NAICS

replaced the SIC system for use of Federal agencies in collecting

economic data, SBA reviewed NAICS to determine whether SBA should also

use NAICS to define industries for the purpose of establishing industry

size standards. Based on its review, SBA proposes this rule to convert

small business size standards to NAICS, effective October 1, 2000. SBA

invites comments from interested parties on SBA's proposal to adopt

NAICS-based size standards.

NAICS was designed, as was the SIC system, solely for statistical

purposes. The Office of Management and Budget (OMB) published a

``Notice of final decision'' in the Federal Register (FR) on April 9,

1997 (62 FR 17288-17478), announcing its decision to adopt NAICS. OMB's

notice states that ``NAICS shall not be used in any administrative,

regulatory, or tax program unless the head of the agency administering

that program has first determined that the use of such industry

definitions is appropriate for implementation of the program's

objectives.''

As the Administrator of SBA I have determined that the NAICS

industry definitions are appropriate for use in SBA programs and for

the implementation of its objectives. SBA proposes this rule to amend

its size regulations. SBA believes NAICS is an improvement over the SIC

system in identifying industries in the U.S. economy. SBA also believes

that size standards established for NAICS industries will better define

small business.

Present Status of NAICS

OMB adopted NAICS to replace the 1987 SIC system. NAICS is based on

concepts developed by the U.S. Economic Classification Policy Committee

(ECPC), an interagency committee established by OMB, with Statistics

Canada and Mexico's Instituto Nacional de Estadistica Geografia e

Informatica. OMB first announced its intention to revise the SIC for

1997 in the Federal Register on March 31, 1993 (58 FR 16990-17004).

From then and through to November 5, 1996, OMB published six issue

papers, two research reports and seven Federal Register notices

requesting public comments. OMB published the final NAICS structure in

the April 9, 1997, Federal Register notice, referred to above.

SBA does not include here the entire texts of OMB's or ECPC's

documents. SBA suggests that interested parties review the above cited

April 9, 1997, Federal Register notice, with earlier Federal Register

notices, proposed rules and other papers and documents that preceded

and followed that final notice. SBA believes that doing so can help

interested parties understand NAICS better and increase awareness of

the proposed changes that affect them and their industry. Copies of the

Federal Register notices are available from the Superintendent of

Documents, U.S. Government Printing Office, Washington, DC 20402, or by

calling 1 (202) 512-1800. Those with access to the Internet can obtain

all Federal Register notices for 1995 and forward via GPO Access at

http://www.access.gpo.gov/su__docs. Also, the U.S. Department of

Commerce, Bureau of Census (Census Bureau) at http://www.census.gov/

epcd/www/naics.html has the April 9, 1997, Federal Register notice and

other relevant documents.

The text of the April 9, 1997, Federal Register notice includes two

tables that present the relationship between the NAICS and SIC

structures. ``NAICS United States,'' when it refers to NAICS, is used

to distinguish it from the NAICS of Canada and the NAICS of Mexico.

Unless otherwise noted, throughout this proposed rule SBA refers to

``NAICS United States'' simply as ``NAICS,'' unless the longer term in

a given context will avoid confusing it with the NAICS of Canada or

Mexico. Table 1 of the April 9, 1997, Federal Register notice is the

entire 1997 NAICS United States related to the 1987 SIC system. Table 2

of the April 9, 1997, Federal Register notice is the 1987 SIC system

related to the 1997 NAICS United States.

SBA will summarize below some of the concepts of NAICS, and explain

why SBA proposes to establish size standards using NAICS. SBA then

describes its proposed implementation schedule and conversion

methodology.

Overview of NAICS

The SIC system was established in the 1930's. With many revisions,

the last in 1987, the SIC system included new industries and deleted or

changed others, but kept its basic structure. NAICS was designed

specifically to incorporate four principles into an industry

classification system. OMB restated these principles in the April 9,

1997, Federal Register notice,

``(1) NAICS will be erected on a production-oriented, or supply-

based, conceptual framework. This means that producing units that

use identical or similar production processes will be grouped

together in NAICS. (2) The system will give special attention to

developing production-oriented classifications for (a) new and

emerging industries, (b) service industries in general, and (c)

industries engaged in the production of advanced technologies. (3)

Time series continuity will be maintained to the extent possible.

However, changes in the economy and proposals from data users must

be considered. In addition, adjustments will

[[Page 57189]]

be required for sectors where Canada, Mexico, and the United States

presently have incompatible industry classification definitions in

order to produce a common industry system for all three North

American countries. (4) The system will strive for compatibility

with the 2-digit level of the International Standard Industrial

Classification of All Economic Activities (ISIC, Rev. 3) of the

United Nations.'' (62 FR 17289)

NAICS is a new system that classifies establishments according to

how they conduct their economic activity. Establishments that have

similar methods of conducting their economic activity are classified

together in an industry. ``Its [NAICS's] purposes are (1) To facilitate

the collection, tabulation, presentation, and analysis of data relating

to establishments, and (2) to promote uniformity and comparability in

the presentation of statistical data describing the economy.'' (62 FR

17288)

NAICS recognizes a large number of new industries and expands many

others. There are 1,004 SIC codes and approximately 1,175 NAICS codes,

including more than 150 new Services industries. In manufacturing

alone, there are 473 NAICS industries, of which 79 are new. Many SIC

economic activities are combined with other similar activities to form

new NAICS industries. Also, many economic activities that are parts of

individual SIC codes are now entirely new NAICS industries. For

example, there are many economic activities described in SIC 7389

(Business Services, Not Elsewhere Classified). Appendix B, ``1987 U.S.

SIC Matched to 1997 NAICS U.S.,'' of North American Industry

Classification System -- United States, 1997, indicates that economic

activities included within SIC 7389 are now classified in 36 separate

NAICS industries.

The NAICS structure differs from that of the SIC system by using

new terminology to identify groups of industries and a new coding

system to identify various industry groupings.

``NAICS is organized in a hierarchical structure, much like the

existing U.S. SIC system. The 1987 SIC system employs a 4-digit

coding system, in which the first two digits designate a `major

group' that in NAICS is known as a `subsector,' the third digit

designates the industry group, and the fourth digit designates the

industry. For example, in the 1987 U.S. SIC, the two digits 26

designate the major group for the manufacture of `Paper and Allied

Products,' within which the digits 262 designate an industry group

titled `Paper Mills,' which contains one 4-digit industry, SIC 2621,

also titled `Paper Mills.' NAICS employs a 6-digit coding system in

which the first two digits designate the sector (the NAICS term

`sector' is replacing the term `division' used in the 1987 SIC), the

third digit designates the subsector, the fourth digit designates

the industry group, the fifth digit represents the NAICS industry

(the most detailed level at which comparable data will be available

for Canada, Mexico, and the United States), and the sixth digit

designates individual country-level national industries. Using the

paper mill example above, in NAICS United States industry 322121 the

two initial digits 32 designate a manufacturing sector and the three

digits 322 designate the paper manufacturing subsector. Within 322

is the industry group 3221, Pulp, Paper, and Paperboard Mills,

within which is NAICS industry 32212, Paper Mills. There are two

U.S. national industries under Paper Mills: 322121, Paper (except

Newsprint) Mills, and 322122, Newsprint Mills.'' (62 FR 17290)

Table I below shows the structural difference between the NAICS 6-

digit and the SIC 4-digit systems.

Table I

------------------------------------------------------------------------

NAICS SIC

------------------------------------------------------------------------

XX Industry X Industry

Sector Division

XXX Industry XX Major Group

Subsecto

XXXX Industry XXX Industry Group

Group

XXXX Industry XXXX Industry

XXXXXX National

Industry

------------------------------------------------------------------------

Table II illustrates how the paper mills example above is

represented in the NAICS United States and the SIC tables as follows:

Table II

------------------------------------------------------------------------

NAICS SIC

------------------------------------------------------------------------

31-33 Manufactu Div Manufacturing

ring

322 Paper 26 Paper and

Manufact Allied

uring Products

3221 Pulp, 262 Paper Mills

Paper,

and

Paperboa

rd Mills

32212 Paper 2621 Paper Mills

Mills

322121 Paper

(except

Newsprin

t) Mills

322122 Newsprint

Mills

------------------------------------------------------------------------

Reasons To Change

NAICS is a significant improvement over the SIC system and provides

a better structure on which to establish size standards by industry

category. NAICS was developed to describe the structure of today's

economy. SBA is confident that a new table of small business size

standards reflecting NAICS industries will be in the interests of small

business. SBA believes it should use NAICS for its small business size

standards for the following reasons:

1. The SIC system has not kept up with the economy. This problem is

a major criticism of the SIC system, because it does not adequately

reflect the emergence of industries that introduce and use new and

advanced technologies. The SIC system also does not sufficiently

recognize industries that produce, create or provide the means of

access to information and technology -- industries whose main capital

is knowledge and human input. Further, the current version of the SIC

system is eleven years old, and OMB will not update or revise it. The

SIC system will not be improved. Because the SIC system does not

adequately describe industries in today's economy, SBA, for size

standards purposes, has already had to segment some individual SIC

industry codes, establishing multiple size standards within them to

reflect

[[Page 57190]]

certain economic segments of those SIC industries. An example of a size

standard for a segment of an industry is SIC 1629 (Heavy Construction

-- Not Elsewhere Classified) which includes ``Dredging -- General

Contractors.'' Other examples of SIC codes with more than one size

standard are SIC 4212, SIC 4499, SIC 4522, SIC 7389 and SIC 8744.

2. NAICS recognizes the growth and expansion of the services and

technological industries. NAICS gives special attention to the Services

industries, which constitute approximately 75% of the Gross Domestic

Product, but make up only one of the ten Divisions in the SIC system,

namely, Division I. The SIC Services Division has evolved into eight

separate NAICS Sectors. For example, there is one for Professional,

Scientific and Technical Services. This Sector includes the legal,

accounting, architectural, engineering, computer, environmental

remediation, and other management and consulting services. Also,

manufacturing is reorganized to better categorize recent technological

products, such as the manufacture and reproduction of magnetic and

optical media, which identifies software and prerecorded compact discs

as separate industries.

3. The Census Bureau will no longer organize and make data

available for SIC industries after the 1997 Economic Census. The Census

Bureau performs an Economic Census every five years, and the last one

available was for 1992. After the data from each of the recent

(including 1992) Economic Censuses became available, SBA obtained from

the Census Bureau a special compilation for its own use in evaluating,

determining and revising small business size standards. For the 1997

Economic Census, the special compilation needed by SBA will be based on

both the SIC and NAICS data organization. Thereafter, the Census Bureau

will organize future quinquennial Economic Census data on NAICS alone.

Census data are important because of the statutory mandate that

``the [SBA] Administrator shall ensure that the size standard varies

from industry to industry to the extent necessary to reflect the

differing characteristics of the various industries and consider other

factors deemed to be relevant by the Administrator.'' (Small Business

Act, section 3(a)(3), 15 U.S.C. 632). SBA develops size standards on

the premise that the relative position of firms within an industry, in

terms of size, differentiates a small business from all other

businesses in that industry. SBA uses the most recent Economic Census

data to determine the size of small businesses in an industry relative

to their entire industry of which they are a part. If SBA continues to

use the SIC system to establish size standards, it will have to rely on

data organized by NAICS industries that cannot be directly compared

with its size standards.

4. SBA believes that all other Federal agencies will switch to

NAICS for their program and administrative purposes, including

consistency in the use of an industry classification system within the

Federal government. Many of these Federal agencies use an industry

classification system associated with its procurement activities,

procurement data collection and analysis, and regulatory enforcement.

Also, there are many non-federal governmental bodies, private

associations and companies that use the SIC system and have adopted

SBA's small business size standards. SBA expects that most of them, if

they are not already doing so, will convert to NAICS as well. If other

Federal agencies and the private sector organizations implement NAICS

for various program and administrative purposes, confusion and

inconsistency will likely result if SBA delays issuing a NAICS size

standards table. Since industry data will be available to these

agencies in the NAICS format, SBA believes its size standards should be

available also based on NAICS. Since small business size standards have

a direct affect on Federal government activities, beyond record keeping

and statistical analysis, SBA believes that issuing a new table of size

standards will properly serve users of NAICS and small business size

standards.

Proposed Implementation Date of NAICS Size Standards

NAICS-based size standards are proposed to be effective for all

Federal small business programs beginning with FY 2001, which starts

October 1, 2000. SBA has selected this date to implement NAICS-based

size standards for several reasons.

First, Federal government recordkeeping and statistics will be more

consistent and comparable with past data and for analyzing future small

business activity if implementation of the new table of size standards

is at the beginning of a fiscal year.

Second, SBA and other users of size standards will need to collect

data on their small business programs on the NAICS format to be able to

compare those data with the future Federal statistics. Establishing

NAIC-based size standards by FY 2001 will allow for the development of

one or two years worth of historical program data prior to the release

of NAICS statistics. The availability of such comparable data will

ensure the credibility of analyses comparing program data with industry

data.

Finally, small business size standards apply to most Federal

agencies and their programs involving small businesses. Federal

agencies that use NAICS and SBA's small business size standards will

need time to determine how to implement the new size standards and to

develop training tools necessary to do so. SBA believes that a FY 2001

implementation will allow enough time for agencies to learn NAICS and

to convert and update their data bases and tracking systems. If, after

having evaluated the comments to this proposed rule, SBA decides to put

the new table of size standards into place, it will issue a final rule

as soon as possible. SBA intends to provide agencies with sufficient

time to implement the size standards.

Methodology for Converting From SIC Codes to NAICS Codes for

Establishing Size Standards

SBA establishes small business size standards at the industry

level, and in some specific instances for an economic activity below

the industry level. In the SIC system, the industry level is identified

by a 4-digit code. In establishing size standards based on NAICS, the

SBA is proposing to establish individual small business size standards

at the United States Industry level. As discussed above, NAICS

identifies an industry by a 5-digit code for applicability to all three

countries. But NAICS also permits each country to establish a national

industry that applies only to itself, which is identified by a 6-digit

code. Accordingly, a size standard will be established for each 6-digit

United States Industry. If a NAICS Industry does not contain U.S.

Industries, then a size standard will be established at the NAICS

Industry level, but all NAICS codes for which SBA proposes size

standards will include six digits. As stated, six-digit NAICS codes

represent U.S. Industries. ``A zero as the sixth digit generally

indicates that the [5-digit] NAICS industry and the U.S. Industry are

the same'' (North American Industry Classification Manual -- United

States, 1997, p. 15). This approach is consistent with the coding

scheme in the NAICS Manual, and will make it easier for SBA and other

users of NAICS to convert database fields from four-digit SIC

industries to the six-digit NAICS industries.

As an alternative, SBA considered establishing size standards only

at the 5-digit NAICS Industry level, which would result in fewer size

standards.

[[Page 57191]]

This might seem to simplify the structure of SBA's size standards.

However, SBA does not believe this is in the best interests of

businesses eligible under the current size standards. NAICS United

States recognizes many ``large, important U.S. industries that cannot

be recognized in the other countries [Canada and Mexico] because of

size, specialization, or organization of the industry'' (North American

Industry Classification System -- United States, 1997, p. 15). Many of

these U.S. Industries are the same as one or more SIC industries, often

with different size standards. If SBA were to establish size standards

at only the 5-digit (i.e., NAICS Industry) level, many size standards

now based on SIC codes would have to be changed to develop a common

size standard at the NAICS Industry level. This would produce

undesirable changes to the size standards of too many industries, and

consequently, alter the small business status of many businesses,

possibly causing unnecessary disruption in business activities and

planning. More significantly, some businesses that SBA believes should

be considered small would lose their small business status while other

businesses would gain small business status that SBA does not consider

to be properly defined as small business. This would occur since the

decision on the NAICS size standard would be based on a broader

definition of an industry than that which actually exists in the United

States.

In establishing size standards for NAICS Industries, SBA proposes

to use the current SIC-based size standards and convert them to NAICS

following certain guidelines described below in Table III. In doing so,

SBA will retain, to the extent practicable, the small business status

of firms currently eligible for Federal small business programs. For

many SIC industries, there exists a corresponding NAICS industry. For

example, SIC 8111, Legal Services, is the same as NAICS 54111, Offices

of Lawyers. In this case and in others like it, SBA proposes that the

size standard for the NAICS industry shall be the same as it is for the

SIC industry ($5 million in this example).

For many other industries, however, the conversion process is more

than a simple transference of code numbers from one system to another.

Many NAICS industries correspond to a combination of two or more SIC

industries. A single NAICS industry may be comprised of a part of one

SIC industry, parts of two or more SIC industries, two or more entire

SIC industries, or one or more entire SIC industries together with one

or more parts of SIC industries. (E.g., NAICS 334119, Other Computer

Peripheral Equipment Manufacturing, is constructed from three

manufacturing SIC industries -- all of SIC 3577, Computer Peripheral

Equipment, Not Elsewhere Classified; part of SIC 3578, Calculating and

Accounting Machines (point of sale terminals and fund transfer

devices); and part of SIC 3699, Electrical Machinery, Equipment and

Supplies, NEC [bar code scanners].) Similarly, parts of a single SIC

industry can now be found in more than one NAICS industry. (E.g., parts

of SIC 3652, Phonograph Records and Prerecorded Audio Tapes and Disks,

can be found in NAICS 334612, Prerecorded Compact Disc [Except

Software], Tape and Record Reproducing, and in NAICS 51222, Integrated

Record Production/Distribution.) In many cases, a common size standard

exists for the SIC industries comprising the new NAICS Industry. In

other cases, the SIC industries have different size standards, and SBA

must decide what NAICS size standard is the most appropriate for the

NAICS industry to minimize the number of small businesses affected by a

change in the size standard.

To ensure that NAICS size standards are established in a consistent

manner, SBA proposes a methodology to determine an appropriate size

standard for each NAICS industry. This methodology consists of

guidelines discussed in Table III below. The table includes examples of

some NAICS industries with proposed size standards to illustrate the

guidelines that SBA intends to follow. Further below in this proposed

rule is Table IV, a complete table that shows each NAICS industry with

the SIC industry or industries that are related to it. Table IV

provides the existing size standard(s) for the associated SIC code(s)

and the proposed size standard for each NAICS code, as they result from

application of the guidelines set out in Table III.

Table III

------------------------------------------------------------------------

The proposed size standard for

If the NAICS industry is composed of: the NAICS industry would be:

------------------------------------------------------------------------

1. One SIC industry or part of one The same size standard as for the

SIC industry. SIC industry or part.

------------------------------------------------------------------------

e.g., NAICS 331221, NAICS 513111, NAICS 513112, NAICS 51312

------------------------------------------------------------------------

2. More than one SIC industry; parts The same size standard as for

of more than one SIC industry; or those SIC industries or parts of

one or more SIC industry and part(s) SIC industries.

of one or more SIC industry,

And

they all have the same size

standard.

------------------------------------------------------------------------

e.g., NAICS 315234, NAICS 51333, NAICS 561599

------------------------------------------------------------------------

3. More than one SIC industry; parts The same size standard as for the

of more than one SIC industry; or SIC industry or SIC industry

one or more SIC industry and part(s) part(s) that most closely

of one or more SIC industry, matches the economic activity

And described by the NAICS industry.

they do not all have the same size

standard.

------------------------------------------------------------------------

e.g., NAICS 332999, NAICS 334119, NAICS 334612, NAICS 44211, NAICS

48721, NAICS 48799, NAICS 48831, NAICS 53212, NAICS 53222, NAICS 561621,

NAICS 71151, NAICS 81222, NAICS 81399

------------------------------------------------------------------------

4. One or more parts of an SIC The same size standard as for

industry for which SBA has that specific SIC industry part.

established specific size standards

(i.e., further segmented).

------------------------------------------------------------------------

[[Page 57192]]

e.g., NAICS 23499, NAICS 441229, NAICS 53119, NAICS 54133, NAICS 611512

------------------------------------------------------------------------

5. One or more SIC industries and/or SBA will (a) apply a size

parts of SIC industries that were standard measure (e.g., number

categorized broadly under the SIC of employees, annual receipts)

system as Services, Retail Trade, typical of the NAICS Sector; and

Wholesale Trade or Manufacturing, (b) apply the corresponding

but are now categorized differently ``anchor'' size standard. The

under NAICS. ``anchor'' size standards are $5

million for Services and Retail

Trade, 500 employees for

Manufacturing and 100 employees

for Wholesale Trade (except for

Federal procurement programs,

where the standard is 500

employees under the non-

manufacturer rule).

------------------------------------------------------------------------

e.g., NAICS 311811, NAICS 326212, NAICS 334611, NAICS 339116, NAICS

42199, NAICS 44131.

------------------------------------------------------------------------

The above guidelines, based on SBA's analysis of NAICS, produce a

table of small business size standards that accomplishes SBA's

objectives. There are approximately 1,175 NAICS industries, and small

business size standards for virtually all economic activities within

the SIC codes will remain the same in NAICS. Most of the proposed small

business size standards result from applying the first two guidelines.

SBA will consider modifying the guidelines, if public comments

demonstrate persuasive reason to make different guidelines or size

standards.

The discussion above explains SBA's reasons for wanting to convert

its size standards to NAICS and how it arrived at the proposed size

standards. To further assist in this change, SBA requests public

comments on its proposal, especially on the following issues:

(1) Is FY 2001 an appropriate effective date?

(2) Are the guidelines SBA used in proposing the new size standards

appropriate?

(3) Will there be a significant impact on firms in an industry

where some firms will lose size eligibility, or formerly large firms

will now become small?

(4) If the answer to (3) is yes, how can SBA eliminate or minimize

that potential impact?

Possible Effects of Change From SIC to NAICS Structure

SBA estimates, based on data from the 1992 Economic Census and

Federal Procurement Data Center (FPDC), that the new table of small

business size standards using the NAICS structure will cause little

loss of small business eligibility to firms that participate or are

eligible to participate in Federal small business programs. Small

business size standards have their greatest applicability in the arena

of Federal government procurement of goods and services. Under current

size regulations on procurements reserved for small businesses (13 CFR

121.402(b)), a contracting officer must assign the SIC code that best

describes the principal purpose of the procurement and provide the

small business size standard. The principle behind the regulation will

not change because of the new NAICS-based table of the small business

size standards. The nature of the product or service will not change,

only its numerical designation and category. For most procurements, the

size standard will be the same using the correct NAICS code as if an

SIC code had been used.

Another important application of size standards involves SBA's loan

and financial assistance programs. NAICS-based size standards will

apply to these programs in the same way as SIC-based size standards do.

Title 13 CFR 121.301(a) will still state that the applicant for

financial assistance must not exceed the size standard for the industry

in which the applicant combined with its affiliates is primarily

engaged and the applicant alone is primarily engaged. An applicant

company that must be small under one or more SIC industries will need

to be small under the one or more NAICS codes that describes its

economic activity. As with government procurement, the use of the

proposed NAICS size standards should result in very few firms losing

small business eligibility for SBA financial assistance.

A change from the SIC system to NAICS will impact the collection

and analysis of program and industry data. Because the SIC system at

its lowest level has only four digits, users of the new NAICS size

standards will have to adapt their data bases to accommodate the 6-

digit NAICS coding structure. Such modifications and other changes

associated with this effort will entail costs depending on the type of

databases used to collect information. However, costs should be very

low in most cases for the conversion of information and data files

using prepackaged software programs. For custom software programs, the

time and expense to accomplish this transition will vary depending on

the nature of the programs, and could be considerable in some cases.

Proposed NAICS Size Standards

Below is Table IV which contains the small business size standards

that SBA proposes for industries under NAICS. Table IV shows 1997 NAICS

industry codes, 1997 NAICS industry descriptions, and whether the NAICS

industry is new, existing or revised. It also provides SBA's proposed

size standards for the NAICS industries, and to the right of it the

existing size standard for the similar SIC industries, followed by the

1987 SIC code and 1987 SIC industry descriptions. A standard size

asterisk before an SIC code indicates the activity is a part of that

SIC code. Numerical superscripts refer to Footnotes to Table IV.

Existing and proposed size standards are expressed generally in

millions of dollars

($ millions) or number of employees (emp #).

Note: The numerical superscripts in the column of proposed size

standards refer to footnotes in the proposed table of small business

size standards included in the proposed rule. The numerical

superscripts in the column of existing size standards refer to the

footnotes that immediately follow this table, which are provided as

part of the Supplemental Information.

[[Page 57193]]

Table IV

----------------------------------------------------------------------------------------------------------------

Proposed

size Existing

1997 NAICS New, standard ($ size 1987 SIC

1997 NAICS code industry Existing or million or standard ($ code (* = 1987 SIC industry

description Revised emp #) for million or part of SIC description

industry NAICS emp #) for code)

industry SIC activity

----------------------------------------------------------------------------------------------------------------

Sector 11 -- Agriculture, Forestry, Fishing and Hunting

----------------------------------------------------------------------------------------------------------------

Subsector 111 -- Crop Production

----------------------------------------------------------------------------------------------------------------

11111............ Soybean Farming... E $0.5 $0.5 0116 Soybeans

11112............ Oilseed (except N $0.5 $0.5 *0119 Cash Grains, NEC

Soybean) Farming. (oilseed, except

soybean farming)

11113............ Dry Pea and Bean N $0.5 $0.5 *0119 Cash Grains, NEC

Farming. (dry pea and bean

farms)

11114............ Wheat Farming..... E $0.5 $0.5 0111 Wheat

11115............ Corn Farming...... R $0.5 $0.5 0115 Corn

$0.5 *0119 Cash Grains, NEC

(popcorn farming)

11116............ Rice Farming...... E $0.5 $0.5 0112 Rice

111191........... Oilseed and Grain N $0.5 $0.5 *0119 Cash Grains, NEC

Combination (oilseed and

Farming. grain combination

farms)

111199........... All Other Grain R $0.5 $0.5 *0119 Cash Grains, NEC

Farming. (except popcorn,

soybean, and dry

pea and bean, and

oilseed and grain

combination

farms)

111211........... Potato Farming.... E $0.5 $0.5 0134 Irish Potatoes

111219........... Other Vegetable R $0.5 $0.5 0161 Vegetables and

(except Potato) Melons

and Melon Farming.

$0.5 *0139 Field Crops Except

Cash Grains

(sweet potatoes

and yams)

11131............ Orange Groves..... N $0.5 $0.5 *0174 Citrus Fruits

(orange groves

and farms)

11132............ Citrus (except R $0.5 $0.5 *0174 Citrus Fruits

Orange) Groves. (except, orange

groves and farms)

111331........... Apple Orchards.... N $0.5 $0.5 *0175 Deciduous Tree

Fruits (apple

orchards and

farms)

111332........... Grape Vineyards... E $0.5 $0.5 0172 Grapes

111333........... Strawberry Farming N $0.5 $0.5 *0171 Berry Crops

(strawberry

farms)

111334........... Berry (except R $0.5 $0.5 *0171 Berry Crops (

Strawberry) except strawberry

Farming. farms)

111335........... Tree Nut Farming.. E $0.5 $0.5 0173 Tree Nuts

111336........... Fruit and Tree Nut N $0.5 $0.5 *0179 Fruits and Tree

Combination Nuts, NEC

Farming. (combination

farms)

111339........... Other Noncitrus R $0.5 $0.5 *0175 Deciduous Tree

Fruit Farming. Fruits (except

apple orchards

and farms)

$0.5 *0179 Fruit and Tree

Nuts, NEC (except

combination

farms)

111411........... Mushroom N $0.5 $0.5 *0182 Food Crops Grown

Production. Under Cover

(mushrooms,

growing of)

111419........... Other Food Crops R $0.5 $0.5 *0182 Food Crops Grown

Grown Under Cover. Under Cover

(except mushroom,

growing of)

111421........... Nursery and Tree N $0.5 $0.5 *0181 Ornamental

Production. Floriculture and

Nursery Products

(nursery farming)

$5.0 *0811 Timber Tracts

(short rotation

woody crops)

111422........... Floriculture N $0.5 $0.5 *0181 Ornamental

Production. Floriculture and

Nursery Products

(floriculture

farming)

11191............ Tobacco Farming... E $0.5 $0.5 0132 Tobacco

11192............ Cotton Farming.... E $0.5 $0.5 0131 Cotton

11193............ Sugarcane Farming. N $0.5 $0.5 *0133 Sugarcane and

Sugar Beets

(sugarcane farms)

11194............ Hay Farming....... N $0.5 $0.5 *0139 Field Crops,

Except Cash

Grains, NEC (hay

farms)

111991........... Sugar Beet Farming N $0.5 $0.5 *0133 Sugarcane and

Sugar Beets

(sugar beet

farms)

111992........... Peanut Farming.... N $0.5 $0.5 *0139 Field Crops,

Except Cash

Grains, NEC

(peanut farms)

111998........... All Other R $0.5 $0.5 *0139 Field Crops,

Miscellaneous Except Cash

Crop Farming. Grains, NEC

(except peanut,

sweet potato, yam

and hay farms)

[[Page 57194]]

$0.5 0191 General Farms,

Primarily Crop

$5.0 *0831 Forest Products

(maple sap,

gathering of)

$3.0 *0919 Miscellaneous

Marine Products

(plant

aquaculture)

500 *2099 Food Preparations,

NEC (reducing

maple sap to

maple syrup)

----------------------------------------------------------------------------------------------------------------

Subsector 112 -- Animal Production

----------------------------------------------------------------------------------------------------------------

112111........... Beef Cattle R $0.5 $0.5 0212 Beef Cattle,

Ranching and Except Feedlots

Farming. (cattle farms)

$0.5 *0241 Dairy Farms (dairy

heifer

replacement

farms)

112112........... Cattle Feedlots... E $1.5 $1.5 0211 Beef Cattle

Feedlots (cattle

farms)

11212............ Dairy Cattle and R $0.5 $0.5 *0241 Dairy Farms

Milk Production.

11221............ Hog and Pig E $0.5 $0.5 0213 Hogs

Farming.

11231............ Chicken Egg E $9.0 $9.0 0252 Chicken Eggs

Production.

11232............ Broilers and Other E $0.5 $0.5 0251 Broiler, Fryers,

Meat Type Chicken and Roaster

Production. Chickens

11233............ Turkey Production. E $0.5 $0.5 0253 Turkey and Turkey

Eggs

11234............ Poultry Hatcheries E $0.5 $0.5 0254 Poultry Hatcheries

11239............ Other Poultry E $0.5 $0.5 0259 Poultry and Eggs,

Production. NEC

11241............ Sheep Farming..... N $0.5 $0.5 *0214 Sheep and Goats

(sheep farms)

11242............ Goat Farming...... N $0.5 $0.5 *0214 Sheep and Goats

(goat farms)

112511........... Finfish Farming N $0.5 $0.5 *0273 Animal Aquaculture

and Fish (finfish farms)

Hatcheries.

$3.0 *0921 Fish Hatcheries

and Preserves

(finfish

hatcheries)

112512........... Shellfish Farming. N $0.5 $0.5 *0273 Animal Aquaculture

(shellfish farms)

$3.0 *0921 Fish Hatcheries

and Preserves

(shellfish

hatcheries)

112519........... Other Animal R $0.5 $0.5 *0273 Animal Aquaculture

Aquaculture. (except finfish

and shellfish)

11291............ Apiculture........ N $0.5 $0.5 *0279 Animal

Specialties, NEC

(apiculture)

11292............ Horse and Other E $0.5 $0.5 0272 Horse and Other

Equine Production. Equine

11293............ Fur-Bearing Animal E $0.5 $0.5 0271 Fur-Bearing

and Rabbit Animals and

Production. Rabbits

11299............ All Other Animal R $0.5 $0.5 0219 General Livestock,

Production. Except Dairy and

Poultry

$0.5 *0279 Animal

Specialties, NEC

(except

apiculture)

$0.5 0291 General Farms,

Primarily

Livestock and

Animal

Specialties

----------------------------------------------------------------------------------------------------------------

Subsector 113 -- Forestry and Logging

----------------------------------------------------------------------------------------------------------------

11311............ Timber Tract R $5.0 $5.0 *0811 Timber Tracts

Operations. (long term timber

farms)

11321............ Forest Nurseries E $5.0 $5.0 *0831 Forest Nurseries

and Gathering of and Gathering of

Forest Products. Forest Products

(forest products,

except gathering

of maple sap)

11331............ Logging........... E 500 500 2411 Logging

----------------------------------------------------------------------------------------------------------------

Subsector 114 -- Fishing, Hunting and Trapping

----------------------------------------------------------------------------------------------------------------

114111........... Finfish Fishing... E $3.0 $3.0 0912 Finfish

114112........... Shellfish Fishing. E $3.0 $3.0 0913 Shellfish

114119........... Other Marine R $3.0 $3.0 *0919 Miscellaneous

Fishing. Marine Products

(except plant

aquaculture)

11421............ Hunting and E $3.0 $3.0 0971 Hunting and

Trapping. Trapping, and

Game Propagation

----------------------------------------------------------------------------------------------------------------

[[Page 57195]]

Subsector 115 -- Support Activities for Agriculture and Forestry

----------------------------------------------------------------------------------------------------------------

115111........... Cotton Ginning.... E $5.0 $5.0 0724 Cotton Ginning

115112........... Soil Preparation, R $5.0 $5.0 0711 Soil Preparation

Planting, and Services

Cultivating.

$5.0 *0721 Crop Planting,

Cultivating, and

Protecting

(other)

115113........... Crop Harvesting, E $5.0 $5.0 0722 Crop Harvesting,

Primarily by Primarily by

Machine. Machine

115114........... Postharvest Crop E $5.0 $5.0 0723 Crop Preparation

Activities Services For

(except Cotton Market, Except

Ginning). Cotton Ginning

115115........... Farm Labor E $5.0 $5.0 0761 Farm Labor

Contractors and Contractors and

Crew Leaders. Crew Leaders

115116........... Farm Management E $5.0 $5.0 0762 Farm Management

Services. Services

11521............ Support Activities N $5.0 $5.0 *0751 Livestock

for Animal Services, Except

Production. Veterinary

(except custom

slaughtering)

$5.0 *0752 Animal Specialty

Services, Except

Veterinary

(horses and

equines services

and animal

production

breeding)

\9\ $5.0 *7699 Repair Services,

NEC (farriers)

11531............ Support Activities R $5.0 $5.0 0851 Forestry Services

for Forestry.

----------------------------------------------------------------------------------------------------------------

Sector 21 -- Mining

----------------------------------------------------------------------------------------------------------------

Subsector 211 -- Oil and Gas Extraction

----------------------------------------------------------------------------------------------------------------

211111........... Crude Petroleum E 500 500 1311 Crude Petroleum

and Natural Gas and Natural Gas

Extraction.

211112........... Natural Gas Liquid E 500 500 1321 Natural Gas

Extraction. Liquids

----------------------------------------------------------------------------------------------------------------

Subsector 212 -- Mining (except Oil and Gas)

----------------------------------------------------------------------------------------------------------------

212111........... Bituminous Coal E 500 500 1221 Bituminous Coal

and Lignite and Lignite

Surface Mining. Surface Mining

212112........... Bituminous Coal E 500 500 1222 Bituminous Coal

Underground Underground

Mining. Mining

212113........... Anthracite Mining. E 500 500 1231 Anthracite Mining

21221............ Iron Ore Mining... E 500 500 1011 Iron Ores

212221........... Gold Ore Mining... E 500 500 1041 Gold Ores

212222........... Silver Ore Mining. E 500 500 1044 Silver Ores

212231........... Lead Ore and Zinc E 500 500 1031 Lead and Zinc Ores

Ore Mining.

212234........... Copper Ore and R 500 500 1021 Copper Ores

Nickel Ore Mining.

500 500 *1061 Ferroalloy Ores,

Except Vanadium

(nickel)

212291........... Uranium-Radium- E 500 500 1094 Uranium-Radium-

Vanadium Ore Vanadium Ores

Mining.

212299........... All Other Metal R 500 500 *1061 Ferroalloy Ores,

Ore Mining. Except Vanadium

(other

ferroalloys

except nickel)

500 500 1099 Miscellaneous

Metal Ores, NEC

212311........... Dimension Stone E 500 500 1411 Dimension Stone

Mining and

Quarrying.

212312........... Crushed and Broken E 500 500 1422 Crushed and Broken

Limestone Mining Limestone

and Quarrying.

212313........... Crushed and Broken E 500 500 1423 Crushed and Broken

Granite Mining Granite

and Quarrying.

212319........... Other Crushed and R 500 500 1429 Crushed and Broken

Broken Stone Stone, NEC

Mining and

Quarrying.

500 500 *1499 Miscellaneous

Nonmetallic

Minerals, Except

Fuels (bituminous

limestone and

bituminous

sandstone)

212321........... Construction Sand E 500 500 1442 Construction Sand

and Gravel Mining. and Gravel

212322........... Industrial Sand E 500 500 1446 Industrial Sand

Mining.

212324........... Kaolin and Ball E 500 500 1455 Kaolin and Ball

Clay Mining. Clay

[[Page 57196]]

212325........... Clay and Ceramic E 500 500 1459 Clay, Ceramic, and

and Refractory Refractory

Minerals Mining. Minerals, NEC

212391........... Potash, Soda, and E 500 500 1474 Potash, Soda, and

Borate Mineral Borate Minerals

Mining.

212392........... Phosphate Rock E 500 500 1475 Phosphate Rock

Mining.

212393........... Other Chemical and E 500 500 1479 Chemical and

Fertilizer Fertilizer

Mineral Mining. Mineral Mining,

NEC

212399........... All Other R 500 500 *1499 Miscellaneous

Nonmetallic Nonmetallic

Mineral Mining. Minerals, Except

Fuels (except

bituminous

limestone and

bituminous

sandstone)

----------------------------------------------------------------------------------------------------------------

Subsector 213 -- Support Activities for Mining

----------------------------------------------------------------------------------------------------------------

213111........... Drilling Oil and E 500 500 1381 Drilling Oil and

Gas Wells. Gas Wells

213112........... Support Activities R $5.0 $5.0 *1382 Oil and Gas Field

for Oil and Gas Exploration

Operations. Services (except

geophysical

mapping and

surveying and

aerial

geophysical

exploration)

$5.0 1389 Oil and Gas Field

Services, NEC

213113........... Support Activities E $5.0 $5.0 1241 Coal Mining

for Coal Mining. Services

213114........... Support Activities R $5.0 $5.0 *1081 Metal Mining

for Metal Mining. Services (except

geophysical

surveying)

213115........... Support Activities E $5.0 $5.0 *1481 Nonmetallic

for Nonmetallic Minerals

Minerals (except Services, Except

Fuels). Fuels (except

geophysical

surveying)

----------------------------------------------------------------------------------------------------------------

Sector 22 -- Utilities

----------------------------------------------------------------------------------------------------------------

Subsector 221 -- Utilities

----------------------------------------------------------------------------------------------------------------

221111........... Hydroelectric N 4 mil 4 mil *4911 Electric Services

Power Generation. megawatt megawatt (hydroelectric

hours \1\ hours power generation)

$5.0 *4931 Electric and Other

Services Combined

(hydroelectric

power generation)

$5.0 *4939 Combination

Utilities, NEC

(hydroelectric

power generation)

221112........... Fossil Fuel N 4 mil 4 mil *4911 Electric Services

Electric Power megawatt megawatt (fossil fuel

Generation. hours \1\ hours power generation)

$5.0 *4931 Electric and Other

Services Combined

(fossil fuel

power generation)

$5.0 *4939 Combination

Utilities, NEC

(fossil fuel

power generation)

221113........... Nuclear Electric N 4 mil 4 mil *4911 Electric Services

Power Generation. megawatt megawatt (nuclear electric

hours \1\ hours power generation)

$5.0 *4931 Electric and Other

Services Combined

(nuclear power

generation)

$5.0 *4939 Combination

Utilities, NEC

(nuclear power

generation)

221119........... Other Electric N 4 mil 4 mil *4911 Electric Services

Power Generation. megawatt megawatt (other electric

hours \1\ hours power generation)

$5.0 *4931 Electric and Other

Services Combined

(other electric

power generation)

$5.0 *4939 Combination

Utilities, NEC

(other electric

power generation)

221121........... Electric Bulk N 4 mil 4 mil *4911 Electric Services

Power megawatt megawatt (electric power

Transmission and hours \1\ hours transmission and

Control. control)

[[Page 57197]]

$5.0 *4931 Electric and Other

Services Combined

(electric power

transmission and

control)

$5.0 *4939 Combination

Utilities, NEC

(electric power

transmission and

control)

221122........... Electric Power N 4 mil 4 mil *4911 Electric Services

Distribution. megawatt megawatt (electric power

hours \1\ hours distribution)

$5.0 *4931 Electric and Other

Services Combined

(electric power

distribution)

$5.0 *4939 Combination

Utilities, NEC

(electric power

distribution)

22121............ Natural Gas R 500 $5.0 *4923 Natural Gas

Distribution. Transmission and

Distribution

(distribution)

500 4924 Natural Gas

Distribution

$5.0 4925 Mixed,

Manufactured, or

Liquefied

Petroleum Gas

Production and/or

Distribution

(natural gas

distribution)

$5.0 *4931 Electronic and

Other Services

Combined (natural

gas distribution)

$5.0 4932 Gas and Other

Services Combined

(natural gas

distribution)

$5.0 *4939 Combination

Utilities, NEC

(natural gas

distribution)

22131............ Water Supply and R $5.0 $5.0 4941 Water Supply

Irrigation

Systems.

$5.0 4971 Irrigation Systems

22132............ Sewage Treatment E $5.0 $5.0 4952 Sewerage Systems

Facilities.

22133............ Steam and Air- E $9.0 $9.0 4961 Steam and Air-

Conditioning Conditioning

Supply. Supply

----------------------------------------------------------------------------------------------------------------

Sector 23 -- Construction

----------------------------------------------------------------------------------------------------------------

Subsector 233 -- Building, Developing and General Contracting

----------------------------------------------------------------------------------------------------------------

23311............ Land Subdivision E $5.0 $5.0 6552 Land Subdividers

and Land and Developers,

Development. Except Cemeteries

23321............ Single Family R $17.0 $17.0 1521 General

Housing contractors-

Construction. Single-Family

Houses

$17.0 *1531 Operative Builders

(single-family

housing

construction)

23322............ Multifamily R $17.0 $17.0 *1522 General

Housing Contractors-

Construction. Residential

Building, Other

Than Single-

Family (except

hotel and motel

construction)

$17.0 *1531 Operative Builders

(multi-family

housing

construction)

23331............ Manufacturing and R $17.0 $17.0 *1531 Operative Builders

Industrial (manufacturing

Building and light

Construction. industrial

building

construction)

$17.0 *1541 General

Contractors-

Industrial

Buildings and

Warehouses

(except warehouse

construction)

23332............ Commercial and R $17.0 $17.0 *1522 General

Institutional Contractors-

Building Residential

Construction. Building Other

than Single-

Family (hotel and

motel

construction)

$17.0 *1531 Operative Builders

(commercial and

institutional

building

construction)

$17.0 *1541 General

Contractors-

Industrial

Buildings and

Warehouses

(warehouse

construction)

[[Page 57198]]

$17.0 1542 General Contractor-

Nonresidential

Buildings, Other

than Industrial

Buildings and

Warehouses

----------------------------------------------------------------------------------------------------------------

Subsector 234 -- Heavy Construction

----------------------------------------------------------------------------------------------------------------

23411............ Highway and Street E $17.0 $17.0 1611 Highway and Street

Construction. Construction,

Except Elevated

Highways

23412............ Bridge and Tunnel E $17.0 $17.0 1622 Bridge, Tunnel,

Construction. and Elevated

Highway

Construction

23491............ Water, Sewer, and N $17.0 $17.0 *1623 Water, Sewer,

Pipeline Pipeline, and

Construction. Communications

and Power Line

Construction

(water and sewer

mains and

pipelines

construction)

23492............ Power and N $17.0 $17.0 *1623 Water, Sewer,

Communication Pipelines, and

Transmission Line Communications

Construction. and Power Line

Construction

(communications

and power line

construction)

23493............ Industrial N $17.0 $17.0 *1629 Heavy

Nonbuilding Construction, NEC

Structure (industrial

Construction. nonbuilding

structures

construction)

23499............ All Other Heavy R $17.0 $17.0 *1629 Heavy

Construction. Construction, NEC

(except

industrial

nonbuilding

structures

construction)

$5.0 *7353 Construction

Equipment Rental

and Leasing (with

operator)

Except dredging \2\ $13.5 \1\ $13.5 Except dredging

and Surface and Surface

Cleanup Cleanup

Activities. Activities

----------------------------------------------------------------------------------------------------------------

Subsector 235 -- Special Trade Contractors \13\

----------------------------------------------------------------------------------------------------------------

23511............ Plumbing, Heating E $7.0 $7.0 1711 Plumbing, Heating

and Air- and Air-

Conditioning Conditioning

Contractors.

23521............ Painting and Wall R $7.0 $7.0 1721 Painting and Paper

Covering Hanging

Contractors.

$7.0 *1799 Special Trade

Contractors, NEC

(paint and

wallpaper,

stripping and

wallpaper removal

contractors)

23531............ Electrical R $7.0 $7.0 *1731 Electrical Work

Contractors. (except burglar

and fire alarm

installation)

23541............ Masonry and Stone E $7.0 $7.0 1741 Masonry, Stone

Contractors. Setting and Other

Stone Work

23542............ Drywall, R $7.0 $7.0 1742 Plastering,

Plastering, Drywall,

Acoustical and Acoustical, and

Insulation Insulation Work

Contractors.

$7.0 *1743 Terrazzo, Tile,

Marble and Mosaic

work (fresco

work)

$7.0 *1771 Concrete Work

(stucco

construction)

23543............ Tile, Marble, R $7.0 $7.0 *1743 Terrazzo, Tile,

Terrazzo and Marble, and

Mosaic Mosaic Work

Contractors. (except fresco

work)

2355............. Carpentry and

Floor Contractors

23551............ Carpentry E $7.0 $7.0 1751 Carpentry Work

Contractors.

23552............ Floor Laying and E $7.0 $7.0 1752 Floor Laying and

Other Floor Other Floor Work,

Contractors. NEC

23561............ Roofing, Siding E $7.0 $7.0 1761 Roofing, Siding,

and Sheet Metal and Sheet Metal

Contractors. Work

23571............ Concrete R $7.0 $7.0 *1771 Concrete Work

Contractors. (except stucco

construction)

23581............ Water Well E $7.0 $7.0 1781 Water Well

Drilling Drilling

Contractors.

23591............ Structural Steel E $7.0 $7.0 1791 Structural Steel

Erection Erection

Contractors.

23592............ Glass and Glazing R $7.0 $7.0 1793 Glass and Glazing

Contractors. Work

[[Page 57199]]

$7.0 *1799 Specialty Trade

Contractors, NEC

(tinting glass

work)

23593............ Excavation E $7.0 $7.0 1794 Excavation Work

Contractors.

23594............ Wrecking and E $7.0 $7.0 1795 Wrecking and

Demolition Demolition Work

Contractors.

23595............ Building Equipment E $7.0 $7.0 1796 Installation of

and Other Erection of

Machinery Building

Installation Equipment, NEC

Contractors.

23599............ All Other Special R $7.0 $7.0 *1799 Special Trade

Trade Contractors. Contractors, NEC

(except paint and

wallpaper

stripping, wall

paper removal

contractors, and

tinting glass

work)

Except Base \13\ $7.0 \12\ $7.0 Except Base

Housing Housing

Maintenance. Maintenance

----------------------------------------------------------------------------------------------------------------

Sectors 31-33 -- Manufacturing

----------------------------------------------------------------------------------------------------------------

Subsector 311 -- Food Manufacturing

----------------------------------------------------------------------------------------------------------------

311111........... Dog and Cat Food E 500 500 2047 Dog and Cat Food

Manufacturing.

311119........... Other Animal Food R 500 500 *2048 Prepared Feeds and

Manufacturing. Feed Ingredients

for Animals and

Fowls, Except

Dogs and Cats

(except

slaughtering

animals for pet

food)

311211........... Flour Milling..... R 500 500 *2034 Dehydrated Fruits,

Vegetables and

Soup Mixes

(vegetable flour)

500 2041 Flour and Other

Grain Mill

Products

311212........... Rice Milling...... E 500 500 2044 Rice Milling

311213........... Malt Manufacturing E 500 500 2083 Malt

311221........... Wet Corn Milling.. E 750 750 2046 Wet Corn Milling

311222........... Soybean Processing R 500 500 *2075 Soybean Oil Mills

(soybean

processing)

750 *2079 Shortening, Table

Oils, Margarine,

and Other Edible

Fats and Oils,

NEC (processing

soybean oil from

soybeans crushed

in the same

establishment)

311223........... Other Oilseed N 1,000 500 *2074 Cottonseed Oil

Processing. Mills (cottonseed

processing)

750 *2079 Shortening, Table

Oils, Margarine

and Other Edible

Fats and Oils,

NEC (processing

vegetable oils,

except soybeans,

from oilseeds

crushed in the

same

establishment)

1,000 *2076 Vegetable Oil

Mills, Except

Corn, Cottonseed,

and Soybean

(oilseed

processing)

311225........... Fats and Oils R 1,000 500 *2077 Animal and Marine

Refining and Fats and Oil, NEC

Blending. (vegetable oil

foods)

500 *2074 Cottonseed Oil

Mills (processing

purchased

cottonseed oil)

500 *2075 Soybean Oil Mills

(processing

purchased soybean

oil)

1,000 *2076 Vegetable Oil

Mills, Except

Corn, Cottonseed,

and Soybean

(processing

purchased

vegetable oils)

750 *2079 Shortening, Table

Oils, Margarine,

and Other Edible

Fats and Oils,

NEC (processing

fats and oils

from purchased

fats and oils)

31123............ Breakfast Cereal R 1,000 1,000 *2043 Cereal Breakfast

Manufacturing. Foods (breakfast

cereal)

[[Page 57200]]

311311........... Sugarcane Mills... E 500 500 2061 Cane Sugar, Except

Refining

311312........... Cane Sugar E 750 750 2062 Cane Sugar

Refining. Refining

311313........... Beet Sugar E 750 750 2063 Beet Sugar

Manufacturing.

31132............ Chocolate and E 500 500 2066 Chocolate and

Confectionery Cocoa Products

Manufacturing

from Cacao Beans.

31133............ Confectionery N 500 500 *2064 Candy and Other

Manufacturing Confectionery

from Purchased Products

Chocolate. (chocolate

confectionery)

31134............ Non-Chocolate N 500 500 *2064 Candy and Other

Confectionery Confectionery

Manufacturing. Products (non-

chocolate

confectionery )

500 2067 Chewing Gum

500 *2099 Food Preparations,

NEC (marshmallow

creme)

311411........... Frozen Fruit, E 500 500 2037 Frozen Fruits,

Juice and Fruit Juices, and

Vegetable Vegetables

Manufacturing.

311412........... Frozen Specialty E 500 500 2038 Frozen

Food Specialties, NEC

Manufacturing.

311421........... Fruit and R \3\ 500 \3\ 500 2033 Canned Fruits,

Vegetable Canning. Vegetables,

Preserves, Jams,

and Jellies

500 *2035 Pickled Fruits and

Vegetables,

Vegetable Sauces,

and Seasonings

and Salad

Dressings

(pickled fruits

and vegetables)

311422........... Specialty Canning. R 1,000 1,000 *2032 Canned Specialties

(except canned

puddings)

311423........... Dried and R 500 500 *2034 Dried and

Dehydrated Food Dehydrated

Manufacturing. Fruits,

Vegetables and

Soup Mixes

(except vegetable

flour)

500 *2099 Food Preparation,

NEC (bouillon)

311511........... Fluid Milk E 500 500 2026 Fluid Milk

Manufacturing.

311512........... Creamery Butter E 500 500 2021 Creamery Butter

Manufacturing.

311513........... Cheese E 500 500 2022 Natural,

Manufacturing. Processed, and

Imitation Cheese

311514........... Dry, Condensed, E 500 500 2023 Dry, Condensed and

and Evaporated Evaporated Dairy

Dairy Product Products

Manufacturing.

31152............ Ice Cream and E 500 500 2024 Ice Cream and

Frozen Dessert Frozen Desserts

Manufacturing.

311611........... Animal (except R 500 $5.0 *0751 Livestock

Poultry) Services, Except

Slaughtering. Veterinary

(custom

slaughtering)

500 2011 Meat Packing

Plants

500 *2048 Prepared Feeds and

Feed Ingredients

for Animals and

Fowls, Except

Dogs and Cats

(animal

slaughtering for

pet food)

311612........... Meat Processed R 500 500 2013 Sausages and Other

from Carcasses. Prepared Meats

100 *5147 Meat and Meat

Products (boxed

beef)

311613........... Rendering and Meat N 500 500 *2077 Animal and Marine

By-product Fats and Oils

Processing. (animal fats and

oils)

311615........... Poultry Processing R 500 500 *2015 Poultry

Slaughtering and

Processing

(poultry

processing)

311711........... Seafood Canning... R 500 500 *2077 Animal and Marine

Fats and Oils

(canned marine

fats and oils)

500 2091 Canned and Cured

Fish and Seafood

311712........... Fresh and Frozen R 500 500 *2077 Animal and Marine

Seafood Fats and Oils

Processing. (fresh and frozen

marine fats and

oils)

500 2092 Prepared Fresh or

Frozen Fish and

Seafood

311811........... Retail Bakeries... N 500 $5.0 *5461 Retail Bakeries

(bread, cake and