238390

Other Building Finishing Contractors

Construction › Specialty Trade Contractors › Building Finishing Contractors

SBA Size Standard

$19M average annual receipts

Revenue-Based Verify at SBA.gov →

NAICS Code Hierarchy

23

Sector

Construction

238

Subsector

Specialty Trade Contractors

2383

Industry Group

Building Finishing Contractors

238390

National Industry (This Code)

Other Building Finishing Contractors

Official NAICS Description

Source: U.S. Census Bureau 2022 NAICS

📘 Source: U.S. Census Bureau — 2022 NAICS Manual
This industry comprises establishments primarily engaged in building finishing trade work (except drywall, plaster, and insulation work; painting and wall covering work; flooring work; tile and terrazzo work; and finish carpentry work). The work performed may include new work, additions, alterations, maintenance, and repairs. Illustrative Examples: Bathtub refinishing, on-site Fabricating metal cabinets or countertops on site Closet organizer system installation Modular furniture system attachment and installation Concrete coating, glazing, or sealing Trade show exhibit installation and dismantling Countertop and cabinet, metal (except residential-type), installation Waterproofing contractors Drapery fixture (e.g., hardware, rods, tracks) installation Window shade and blind installation

✓ Small Business Eligibility at a Glance

Based on SBA Table of Small Business Size Standards (2024)

Size Standard

$19M average annual receipts

Measurement Period

3-year average

Standard Type

Revenue-Based

Applies To

All contracts under NAICS 238390

Set-Aside Programs

8(a), WOSB, HUBZone, SDVOSB

Certification Required

No (self-certify in SAM.gov)

Size standards are set by the SBA and reviewed periodically. Always verify at SBA.gov before bidding.

Cross-References

The following activities are classified elsewhere in the NAICS system:

Installing drywall, plaster, or insulation--are classified in Industry 238310, Drywall and Insulation Contractors;
Installing or removing paint or wall coverings--are classified in Industry 238320, Painting and Wall Covering Contractors;
Installing or repairing wood floors, resilient flooring, and carpet--are classified in Industry 238330, Flooring Contractors;
Setting tile or performing terrazzo work--are classified in Industry 238340, Tile and Terrazzo Contractors;
Finish carpentry--are classified in Industry 238350, Finish Carpentry Contractors; and
Retailing and installing window shades and blinds--are classified in U.S. Industry 449122, Window Treatment Retailers.

How to Use NAICS 238390 in SAM.gov

NAICS code 238390Other Building Finishing Contractors — is used in SAM.gov to identify businesses whose primary activity falls within this classification. When you add this code to your SAM.gov entity registration, contracting officers searching for vendors in the Building Finishing Contractors space will be able to find your business.

If this code represents your primary business activity, designate it as your primary NAICS code. Your primary NAICS code determines your size standard for any contract solicited under this code. With a size standard of $19M average annual receipts, your business must be at or below this threshold to qualify as a small business for set-aside contracts under NAICS 238390.

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Frequently Asked Questions

What is NAICS code 238390?

NAICS code 238390 is 'Other Building Finishing Contractors', classified under the Construction sector (NAICS 23). This industry comprises establishments primarily engaged in building finishing trade work (except drywall, plaster, and insulation work; painting and wall covering work; flooring work; tile and terraz

What is the SBA small business size standard for NAICS code 238390?

The SBA defines a small business under NAICS code 238390 (Other Building Finishing Contractors) as one with $19M average annual receipts. This size standard determines eligibility for small business set-aside contracts, 8(a), HUBZone, WOSB, and SDVOSB programs in SAM.gov.

How do I register NAICS code 238390 in SAM.gov?

To register NAICS code 238390 in SAM.gov: (1) Log in at sam.gov, (2) Navigate to your Entity Registration, (3) Go to the Assertions section, (4) Add 238390 (Other Building Finishing Contractors) to your NAICS code list. You may designate one code as your Primary NAICS code.

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Related NAICS Codes

Other codes in Building Finishing Contractors

Related PSC Codes

PSC codes commonly used with this NAICS sector

Source: GSA PSC Manual April 2025

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