WAIS Document Retrieval

[Code of Federal Regulations]
[Title 13, Volume 1]
[Revised as of January 1, 2006]
From the U.S. Government Printing Office via GPO Access
[CITE: 13CFR121]

[Page 286-341]

TITLE 13--BUSINESS CREDIT AND ASSISTANCE

CHAPTER I--SMALL BUSINESS ADMINISTRATION

PART 121_SMALL BUSINESS SIZE REGULATIONS

Subpart A_Size Eligibility Provisions and Standards

Provisions of General Applicability

Sec.
121.101 What are SBA size standards?
121.102 How does SBA establish size standards?
121.103 How does SBA determine affiliation?
121.104 How does SBA calculate annual receipts?
121.105 How does SBA define ``business concern or concern''?
121.106 How does SBA calculate number of employees?
121.107 How does SBA determine a concern's ``primary industry''?
121.108 What are the penalties for misrepresentation of size status?

Size Standards Used to Define Small Business Concerns

121.201 What size standards has SBA identified by North American
Industry Classification System codes?

Size Eligibility Requirements for SBA Financial Assistance

121.301 What size standards are applicable to financial assistance
programs?
121.302 When does SBA determine the size status of an applicant?
121.303 What size procedures are used by SBA before it makes a formal
size determination?
121.304 What are the size requirements for refinancing an existing SBA
loan?
121.305 What size eligibility requirements exist for obtaining financial
assistance relating to particular procurements?

Size Eligibility Requirements for Government Procurement

121.401 What procurement programs are subject to size determinations?

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121.402 What size standards are applicable to Federal Government
Contracting programs?
121.403 Are SBA size determinations and NAICS code designations binding
on parties?
121.404 When does SBA determine the size status of a business concern?
121.405 May a business concern self-certify its small business size
status?
121.406 How does a small business concern qualify to provide
manufactured products under small business set-aside or 8(a)
contracts?
121.407 What are the size procedures for multiple item procurements?
121.408 What are the size procedures for SBA's Certificate of Competency
Program?
121.409 What size standard applies in an unrestricted procurement for
Certificate of Competency purposes?
121.410 What are the size standards for SBA's Section 8(d)
Subcontracting Program?
121.411 What are the size procedures for SBA's Section 8(d)
Subcontracting Program?
121.412 What are the size procedures for partial small business set-
asides?
121.413 [Reserved]

Size Eligibility Requirements for Sales or Lease of Government Property

121.501 What programs for sales or leases of Government property are
subject to size determinations?
121.502 What size standards are applicable to programs for sales or
leases of Government property?
121.503 Are SBA size determinations binding on parties?
121.504 When does SBA determine the size status of a business concern?
121.505 What is the effect of a self-certification?
121.506 What definitions are important for sales or leases of
Government-owned timber?
121.507 What are the size standards and other requirements for the
purchase of Government-owned timber (other than Special
Salvage Timber)?
121.508 What are the size standards and other requirements for the
purchase of Government-owned Special Salvage Timber?
121.509 What is the size standard for leasing of Government land for
coal mining?
121.510 What is the size standard for leasing of Government land for
uranium mining?
121.511 What is the size standard for buying Government-owned petroleum?
121.512 What is the size standard for stockpile purchases?

Size Eligibility Requirements for the 8(a) Business Development Program

121.601 What is a small business for purposes of admission to SBA's 8(a)
Business Development program?
121.602 At what point in time must a 8(a) BD applicant be small?
121.603 How does SBA determine whether a Participant is small for a
particular 8(a) BD subcontract?
121.604 Are 8(a) BD Participants considered small for purposes of other
SBA assistance?

Size Eligibility Requirements for the Small Business Innovation Research
(SBIR) Program

121.701 What SBIR programs are subject to size determinations?
121.702 What size standards are applicable to the SBIR program?
121.703 Are formal size determinations binding on parties?
121.704 When does SBA determine the size status of a business concern?
121.705 Must a business concern self-certify its size status?

Size Eligibility Requirements for Paying Reduced Patent Fees

121.801 May patent fees be reduced if a concern is small?
121.802 What size standards are applicable to reduced patent fees
programs?
121.803 Are formal size determinations binding on parties?
121.804 When does SBA determine the size status of a business concern?
121.805 May a business concern self-certify its size status?

Size Eligibility Requirements for Compliance With Programs of Other
Agencies

121.901 Can other Government agencies obtain SBA size determinations?
121.902 What size standards are applicable to programs of other
agencies?
121.903 How may an agency use size standards for its programs that are
different than those established by SBA?
121.904 When does SBA determine the size status of a business concern?

Procedures for Size Protests and Requests for Formal Size Determinations

121.1001 Who may initiate a size protest or a request for formal size
determination?
121.1002 Who makes a formal size determination?
121.1003 Where should a size protest be filed?
121.1004 What time limits apply to size protests?
121.1005 How must a protest be filed with the contracting officer?

[[Page 288]]

121.1006 When will a size protest be referred to an SBA Government
Contracting Area Office?
121.1007 Must a protest of size status relate to a particular
procurement and be specific?
121.1008 What occurs after SBA receives a size protest or request for a
formal size determination?
121.1009 What are the procedures for making the size determination?
121.1010 How does a concern become recertified as a small business?

Appeals of Size Determinations and NAICS Code Designations

121.1101 Are formal size determinations subject to appeal?
121.1102 Are NAICS code designations subject to appeal?
121.1103 What are the procedures for appealing an NAICS code
designation?

Subpart B_Other Applicable Provisions

Waivers of the Nonmanufacturer Rule for Classes of Products and
Individual Contracts

121.1201 What is the Nonmanufacturer Rule?
121.1202 When will a waiver of the Nonmanufacturer Rule be granted for a
class of products?
121.1203 When will a waiver of the Nonmanufacturer Rule be granted for
an individual contract?
121.1204 What are the procedures for requesting and granting waivers?
121.1205 How is a list of previously granted class waivers obtained?

Authority: 15 U.S.C. 632, 634(b)(6), 636(b), 637(a), 644, and
662(5); and Pub. L. 105-135, sec. 401 et seq., 111 Stat. 2592.

Source: 61 FR 3286, Jan. 31, 1996, unless otherwise noted.

Subpart A_Size Eligibility Provisions and Standards

Provisions of General Applicability

Sec. 121.101 What are SBA size standards?

(a) SBA's size standards define whether a business entity is small
and, thus, eligible for Government programs and preferences reserved for
``small business'' concerns. Size standards have been established for
types of economic activity, or industry, generally under the North
American Industry Classification System (NAICS).
(b) NAICS is described in the North American Industry Classification
Manual--United States, which is available from the National Technical
Information Service, 5285 Port Royal Road, Springfield, VA 22161; by
calling 1(800) 553-6847 or 1(703) 605-6000; or via the Internet at
http://www.ntis.gov/yellowbk/1nty205.htm. The manual includes
definitions for each industry, tables showing relationships between 1997
NAICS and 1987 SICs, and a comprehensive index. NAICS assigns codes to
all economic activity within twenty broad sectors. Section 121.201
provides a full table of small business size standards matched to the
U.S. NAICS industry codes. A full table matching a size standard with
each NAICS Industry or U.S. Industry code is also published annually by
SBA in the Federal Register.

[65 FR 30840, May 15, 2000, as amended at 67 FR 52602, Aug. 13, 2002]

Sec. 121.102 How does SBA establish size standards?

(a) SBA considers economic characteristics comprising the structure
of an industry, including degree of competition, average firm size,
start-up costs and entry barriers, and distribution of firms by size. It
also considers technological changes, competition from other industries,
growth trends, historical activity within an industry, unique factors
occurring in the industry which may distinguish small firms from other
firms, and the objectives of its programs and the impact on those
programs of different size standard levels.
(b) As part of its review of a size standard, SBA will investigate
if any concern at or below a particular standard would be dominant in
the industry. SBA will take into consideration market share of a concern
and other appropriate factors which may allow a concern to exercise a
major controlling influence on a national basis in which a number of
business concerns are engaged. Size standards seek to ensure that a
concern that meets a specific size standard is not dominant in its field
of operation.
(c) As part of its review of size standards, SBA's Office of Size
Standards will examine the impact of inflation on monetary-based size
standards (e.g., receipts, net income, assets) at least once every five
years and submit a report to

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the Administrator or designee. If SBA finds that inflation has
significantly eroded the value of the monetary-based size standards, it
will issue a proposed rule to increase size standards.
(d) Please address any requests to change existing size standards or
establish new ones for emerging industries to the Assistant
Administrator for Size Standards, Small Business Administration, 409 3rd
Street, SW., Washington, DC 20416.

[61 FR 3286, Jan. 31, 1996, as amended at 67 FR 3045, Jan. 23, 2002]

Sec. 121.103 How does SBA determine affiliation?

(a) General Principles of Affiliation. (1) Concerns and entities are
affiliates of each other when one controls or has the power to control
the other, or a third party or parties controls or has the power to
control both. It does not matter whether control is exercised, so long
as the power to control exists.
(2) SBA considers factors such as ownership, management, previous
relationships with or ties to another concern, and contractual
relationships, in determining whether affiliation exists.
(3) Control may be affirmative or negative. Negative control
includes, but is not limited to, instances where a minority shareholder
has the ability, under the concern's charter, by-laws, or shareholder's
agreement, to prevent a quorum or otherwise block action by the board of
directors or shareholders.
(4) Affiliation may be found where an individual, concern, or entity
exercises control indirectly through a third party.
(5) In determining whether affiliation exists, SBA will consider the
totality of the circumstances, and may find affiliation even though no
single factor is sufficient to constitute affiliation.
(6) In determining the concern's size, SBA counts the receipts,
employees, or other measure of size of the concern whose size is at
issue and all of its domestic and foreign affiliates, regardless of
whether the affiliates are organized for profit.
(b) Exceptions to affiliation coverage. (1) Business concerns owned
in whole or substantial part by investment companies licensed, or
development companies qualifying, under the Small Business Investment
Act of 1958, as amended, are not considered affiliates of such
investment companies or development companies.
(2)(i) Business concerns owned and controlled by Indian Tribes,
Alaska Native Corporations (ANCs) organized pursuant to the Alaska
Native Claims Settlement Act (43 U.S.C. 1601 et seq.), Native Hawaiian
Organizations (NHOs), Community Development Corporations (CDCs)
authorized by 42 U.S.C. 9805, or wholly-owned entities of Indian Tribes,
ANCs, NHOs, or CDCs are not considered affiliates of such entities.
(ii) Business concerns owned and controlled by Indian Tribes, ANCs,
NHOs, CDCs, or wholly-owned entities of Indian Tribes, ANCs, NHOs, or
CDCs are not considered to be affiliated with other concerns owned by
these entities because of their common ownership or common management.
In addition, affiliation will not be found based upon the performance of
common administrative services, such as bookkeeping and payroll, so long
as adequate payment is provided for those services. Affiliation may be
found for other reasons.
(3) Business concerns which are part of an SBA approved pool of
concerns for a joint program of research and development as authorized
by the Small Business Act are not affiliates of one another because of
the pool.
(4) Business concerns which lease employees from concerns primarily
engaged in leasing employees to other businesses or which enter into a
co-employer arrangement with a Professional Employer Organization (PEO)
are not affiliated with the leasing company or PEO solely on the basis
of a leasing agreement.
(5) For financial, management or technical assistance under the
Small Business Investment Act of 1958, as amended, (an applicant is not
affiliated with the investors listed in paragraphs (b)(5) (i) through
(vi) of this section.
(i) Venture capital operating companies, as defined in the U.S.
Department of Labor regulations found at 29 CFR 2510.3-101(d);
(ii) Employee benefit or pension plans established and maintained by
the Federal government or any state, or their political subdivisions, or
any

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agency or instrumentality thereof, for the benefit of employees;
(iii) Employee benefit or pension plans within the meaning of the
Employee Retirement Income Security Act of 1974, as amended (29 U.S.C.
1001, et seq.);
(iv) Charitable trusts, foundations, endowments, or similar
organizations exempt from Federal income taxation under section 501(c)
of the Internal Revenue Code of 1986, as amended (26 U.S.C. 501(c));
(v) Investment companies registered under the Investment Company Act
of 1940, as amended (1940 Act) (15 U.S.C. 80a-1, et seq.); and
(vi) Investment companies, as defined under the 1940 Act, which are
not registered under the 1940 Act because they are beneficially owned by
less than 100 persons, if the company's sales literature or
organizational documents indicate that its principal purpose is
investment in securities rather than the operation of commercial
enterprises.
(6) A protege firm is not an affiliate of a mentor firm solely
because the protege firm receives assistance from the mentor firm under
Federal Mentor-Protege programs. Affiliation may be found for other
reasons.
(7) The member shareholders of a small agricultural cooperative, as
defined in the Agricultural Marketing Act (12 U.S.C. 1141j), are not
considered affiliated with the cooperative by virtue of their membership
in the cooperative.
(c) Affiliation based on stock ownership. (1) A person (including
any individual, concern or other entity) that owns, or has the power to
control, 50 percent or more of a concern's voting stock, or a block of
voting stock which is large compared to other outstanding blocks of
voting stock, controls or has the power to control the concern.
(2) If two or more persons (including any individual, concern or
other entity) each owns, controls, or has the power to control less than
50 percent of a concern's voting stock, and such minority holdings are
equal or approximately equal in size, and the aggregate of these
minority holdings is large as compared with any other stock holding, SBA
presumes that each such person controls or has the power to control the
concern whose size is at issue. This presumption may be rebutted by a
showing that such control or power to control does not in fact exist.
(3) If a concern's voting stock is widely held and no single block
of stock is large as compared with all other stock holdings, the
concern's Board of Directors and CEO or President will be deemed to have
the power to control the concern in the absence of evidence to the
contrary.
(d) Affiliation arising under stock options, convertible securities,
and agreements to merge. (1) In determining size, SBA considers stock
options, convertible securities, and agreements to merge (including
agreements in principle) to have a present effect on the power to
control a concern. SBA treats such options, convertible securities, and
agreements as though the rights granted have been exercised.
(2) Agreements to open or continue negotiations towards the
possibility of a merger or a sale of stock at some later date are not
considered ``agreements in principle'' and are thus not given present
effect.
(3) Options, convertible securities, and agreements that are subject
to conditions precedent which are incapable of fulfillment, speculative,
conjectural, or unenforceable under state or Federal law, or where the
probability of the transaction (or exercise of the rights) occurring is
shown to be extremely remote, are not given present effect.
(4) An individual, concern or other entity that controls one or more
other concerns cannot use options, convertible securities, or agreements
to appear to terminate such control before actually doing so. SBA will
not give present effect to individuals', concerns' or other entities'
ability to divest all or part of their ownership interest in order to
avoid a finding of affiliation.
(e) Affiliation based on common management. Affiliation arises where
one or more officers, directors, managing members, or partners who
control the board of directors and/or management of one concern also
control the board of directors or management of one or more other
concerns.

[[Page 291]]

(f) Affiliation based on identity of interest. Affiliation may arise
among two or more persons with an identity of interest. Individuals or
firms that have identical or substantially identical business or
economic interests (such as family members, individuals or firms with
common investments, or firms that are economically dependent through
contractual or other relationships) may be treated as one party with
such interests aggregated. Where SBA determines that such interests
should be aggregated, an individual or firm may rebut that determination
with evidence showing that the interests deemed to be one are in fact
separate.
(g) Affiliation based on the newly organized concern rule.
Affiliation may arise where former officers, directors, principal
stockholders, managing members, or key employees of one concern organize
a new concern in the same or related industry or field of operation, and
serve as the new concern's officers, directors, principal stockholders,
managing members, or key employees, and the one concern is furnishing or
will furnish the new concern with contracts, financial or technical
assistance, indemnification on bid or performance bonds, and/or other
facilities, whether for a fee or otherwise. A concern may rebut such an
affiliation determination by demonstrating a clear line of fracture
between the two concerns. A ``key employee'' is an employee who, because
of his/her position in the concern, has a critical influence in or
substantive control over the operations or management of the concern.
(h) Affiliation based on joint ventures. A joint venture is an
association of individuals and/or concerns with interests in any degree
or proportion by way of contract, express or implied, consorting to
engage in and carry out no more than three specific or limited-purpose
business ventures for joint profit over a two year period, for which
purpose they combine their efforts, property, money, skill, or
knowledge, but not on a continuing or permanent basis for conducting
business generally. This means that the joint venture entity cannot
submit more than three offers over a two year period, starting from the
date of the submission of the first offer. A joint venture may or may
not be in the form of a separate legal entity. The joint venture is
viewed as a business entity in determining power to control its
management. SBA may also determine that the relationship between a prime
contractor and its subcontractor is a joint venture, and that
affiliation between the two exists, pursuant to paragraph (h)(4) of this
section.
(1) Parties to a joint venture are affiliates if any one of them
seeks SBA financial assistance for use in connection with the joint
venture.
(2) Except as provided in paragraph (h)(3) of this section, concerns
submitting offers on a particular procurement or property sale as joint
venturers are affiliated with each other with regard to the performance
of that contract.
(3) Exception to affiliation for certain joint ventures. (i) A joint
venture of two or more business concerns may submit an offer as a small
business for a Federal procurement without regard to affiliation under
paragraph (h) of this section so long as each concern is small under the
size standard corresponding to the NAICS code assigned to the contract,
provided:
(A) The procurement qualifies as a ``bundled'' requirement, at any
dollar value, within the meaning of Sec. 125.2(d)(1)(i) of this
chapter; or
(B) The procurement is other than a ``bundled'' requirement within
the meaning of Sec. 125.2(d)(1)(i) of this chapter, and:
(1) For a procurement having a receipts based size standard, the
dollar value of the procurement, including options, exceeds half the
size standard corresponding to the NAICS code assigned to the contract;
or
(2) For a procurement having an employee-based size standard, the
dollar value of the procurement, including options, exceeds $10 million.
(ii) A joint venture of at least one 8(a) Participant and one or
more other business concerns may submit an offer for a competitive 8(a)
procurement without regard to affiliation under paragraph (h) of this
section so long as the requirements of Sec. 124.513(b)(1) of this
chapter are met.
(iii) Two firms approved by SBA to be a mentor and
prot[eacute]g[eacute] under 13 CFR 124.520 may joint venture as a small

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business for any Federal Government procurement, provided the
prot[eacute]g[eacute] qualifies as small for the size standard
corresponding to the NAICS code assigned to the procurement and, for
purposes of 8(a) sole source requirements, has not reached the dollar
limit set forth in 13 CFR 124.519.
(4) A contractor and its ostensible subcontractor are treated as
joint venturers, and therefore affiliates, for size determination
purposes. An ostensible subcontractor is a subcontractor that performs
primary and vital requirements of a contract, or of an order under a
multiple award schedule contract, or a subcontractor upon which the
prime contractor is unusually reliant. All aspects of the relationship
between the prime and subcontractor are considered, including, but not
limited to, the terms of the proposal (such as contract management,
technical responsibilities, and the percentage of subcontracted work),
agreements between the prime and subcontractor (such as bonding
assistance or the teaming agreement), and whether the subcontractor is
the incumbent contractor and is ineligible to submit a proposal because
it exceeds the applicable size standard for that solicitation.
(5) For size purposes, a concern must include in its receipts its
proportionate share of joint venture receipts, and in its total number
of employees its proportionate share of joint venture employees.
(i) Affiliation based on franchise and license agreements. The
restraints imposed on a franchisee or licensee by its franchise or
license agreement relating to standardized quality, advertising,
accounting format and other similar provisions, generally will not be
considered in determining whether the franchisor or licensor is
affiliated with the franchisee or licensee provided the franchisee or
licensee has the right to profit from its efforts and bears the risk of
loss commensurate with ownership. Affiliation may arise, however,
through other means, such as common ownership, common management or
excessive restrictions upon the sale of the franchise interest.

[61 FR 3286, Jan. 31, 1996, as amended at 62 FR 26381, May 14, 1997; 63
FR 35738, June 30, 1998; 64 FR 57370, Oct. 25, 1999; 65 FR 30840, May
15, 2000; 65 FR 35812, June 6, 2000; 65 FR 45833, July 26, 2000; 69 FR
29201, May 21, 2004; 70 FR 51248, Aug. 30, 2005]

Sec. 121.104 How does SBA calculate annual receipts?

(a) Receipts means ``total income'' (or in the case of a sole
proprietorship, ``gross income'') plus ``cost of goods sold'' as these
terms are defined and reported on Internal Revenue Service (IRS) tax
return forms (such as Form 1120 for corporations; Form 1120S and
Schedule K for S corporations; Form 1120, Form 1065 or Form 1040 for
LLCs; Form 1065 and Schedule K for partnerships; Form 1040, Schedule F
for farms; Form 1040, Schedule C for other sole proprietorships).
Receipts do not include net capital gains or losses; taxes collected for
and remitted to a taxing authority if included in gross or total income,
such as sales or other taxes collected from customers and excluding
taxes levied on the concern or its employees; proceeds from transactions
between a concern and its domestic or foreign affiliates; and amounts
collected for another by a travel agent, real estate agent, advertising
agent, conference management service provider, freight forwarder or
customs broker. For size determination purposes, the only exclusions
from receipts are those specifically provided for in this paragraph. All
other items, such as subcontractor costs, reimbursements for purchases a
contractor makes at a customer's request, and employee-based costs such
as payroll taxes, may not be excluded from receipts.
(1) The Federal income tax return and any amendments filed with the
IRS on or before the date of self-certification must be used to
determine the size status of a concern. SBA will not use tax returns or
amendments filed with the IRS after the initiation of a size
determination.
(2) When a concern has not filed a Federal income tax return with
the IRS for a fiscal year which must be included in the period of
measurement,

[[Page 293]]

SBA will calculate the concern's annual receipts for that year using any
other available information, such as the concern's regular books of
account, audited financial statements, or information contained in an
affidavit by a person with personal knowledge of the facts.
(b) Completed fiscal year means a taxable year including any short
year. ``Taxable year'' and ``short year'' have the meanings attributed
to them by the IRS.
(c) Period of measurement. (1) Annual receipts of a concern that has
been in business for three or more completed fiscal years means the
total receipts of the concern over its most recently completed three
fiscal years divided by three.
(2) Annual receipts of a concern which has been in business for less
than three complete fiscal years means the total receipts for the period
the concern has been in business divided by the number of weeks in
business, multiplied by 52.
(3) Where a concern has been in business three or more complete
fiscal years but has a short year as one of the years within its period
of measurement, annual receipts means the total receipts for the short
year and the two full fiscal years divided by the total number of weeks
in the short year and the two full fiscal years, multiplied by 52.
(d) Annual receipts of affiliates. (1) The average annual receipts
size of a business concern with affiliates is calculated by adding the
average annual receipts of the business concern with the average annual
receipts of each affiliate.
(2) If a concern has acquired an affiliate or been acquired as an
affiliate during the applicable period of measurement or before the date
on which it self-certified as small, the annual receipts used in
determining size status includes the receipts of the acquired or
acquiring concern. Furthermore, this aggregation applies for the entire
period of measurement, not just the period after the affiliation arose.
(3) If the business concern or an affiliate has been in business for
a period of less than three years, the receipts for the fiscal year with
less than a 12 month period are annualized in accordance with paragraph
(c)(2) of this section. Receipts are determined for the concern and its
affiliates in accordance with paragraph (c) of this section even though
this may result in using a different period of measurement to calculate
an affiliate's annual receipts.
(4) The annual receipts of a former affiliate are not included if
affiliation ceased before the date used for determining size. This
exclusion of annual receipts of a former affiliate applies during the
entire period of measurement, rather than only for the period after
which affiliation ceased.
(e) Unless otherwise defined in this section, all terms shall have
the meaning attributed to them by the IRS.

[61 FR 3286, Jan. 31, 1996, as amended at 65 FR 48604, Aug. 9, 2000; 69
FR 29203, May 21, 2004]

Sec. 121.105 How does SBA define ``business concern or concern''?

(a)(1) Except for small agricultural cooperatives, a business
concern eligible for assistance from SBA as a small business is a
business entity organized for profit, with a place of business located
in the United States, and which operates primarily within the United
States or which makes a significant contribution to the U.S. economy
through payment of taxes or use of American products, materials or
labor.
(2) A small agricultural cooperative is an association (corporate or
otherwise) acting pursuant to the provisions of the Agricultural
Marketing Act (12 U.S.C.A. 1141j) whose size does not exceed the size
standard established by SBA for other similar agricultural small
business concerns. A small agricultural cooperative's member
shareholders are not considered to be affiliates of the cooperative by
virtue of their membership in the cooperative. However, a business
concern or cooperative that does not qualify as small under this part
may not be a member of a small agricultural cooperative.
(b) A business concern may be in the legal form of an individual
proprietorship, partnership, limited liability company, corporation,
joint venture,

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association, trust or cooperative, except that where the form is a joint
venture there can be no more than 49 percent participation by foreign
business entities in the joint venture.
(c) A firm will not be treated as a separate business concern if a
substantial portion of its assets and/or liabilities are the same as
those of a predecessor entity. In such a case, the annual receipts and
employees of the predecessor will be taken into account in determining
size.

[61 FR 3286, Jan. 31, 1996, as amended at 70 FR 51248, Aug. 30, 2005]

Sec. 121.106 How does SBA calculate number of employees?

(a) In determining a concern's number of employees, SBA counts all
individuals employed on a full-time, part-time, or other basis. This
includes employees obtained from a temporary employee agency,
professional employee organization or leasing concern. SBA will consider
the totality of the circumstances, including criteria used by the IRS
for Federal income tax purposes, in determining whether individuals are
employees of a concern. Volunteers (i.e., individuals who receive no
compensation, including no in-kind compensation, for work performed) are
not considered employees.
(b) Where the size standard is number of employees, the method for
determining a concern's size includes the following principles:
(1) The average number of employees of the concern is used
(including the employees of its domestic and foreign affiliates) based
upon numbers of employees for each of the pay periods for the preceding
completed 12 calendar months.
(2) Part-time and temporary employees are counted the same as full-
time employees.
(3) If a concern has not been in business for 12 months, the average
number of employees is used for each of the pay periods during which it
has been in business.
(4)(i) The average number of employees of a business concern with
affiliates is calculated by adding the average number of employees of
the business concern with the average number of employees of each
affiliate. If a concern has acquired an affiliate or been acquired as an
affiliate during the applicable period of measurement or before the date
on which it self-certified as small, the employees counted in
determining size status include the employees of the acquired or
acquiring concern. Furthermore, this aggregation applies for the entire
period of measurement, not just the period after the affiliation arose.
(ii) The employees of a former affiliate are not counted if
affiliation ceased before the date used for determining size. This
exclusion of employees of a former affiliate applies during the entire
period of measurement, rather than only for the period after which
affiliation ceased.

[61 FR 3286, Jan. 31, 1996, as amended at 69 FR 29203, May 21, 2004]

Sec. 121.107 How does SBA determine a concern's ``primary industry''?

In determining the primary industry in which a concern or a concern
combined with its affiliates is engaged, SBA considers the distribution
of receipts, employees and costs of doing business among the different
industries in which business operations occurred for the most recently
completed fiscal year. SBA may also consider other factors, such as the
distribution of patents, contract awards, and assets.

Sec. 121.108 What are the penalties for misrepresentation of size
status?

In addition to other laws which may be applicable, section 16(d) of
the Small Business Act, 15 U.S.C. 645(d), provides severe criminal
penalties for knowingly misrepresenting the small business size status
of a concern in connection with procurement programs. Section 16(a) of
the Act also provides, in part, for criminal penalties for knowingly
making false statements or misrepresentations to SBA for the purpose of
influencing in any way the actions of the Agency.

[[Page 295]]

Size Standards Used To Define Small Business Concerns

Sec. 121.201 What size standards has SBA identified by North American
Industry Classification System codes?

The size standards described in this section apply to all SBA
programs unless otherwise specified in this part. The size standards
themselves are expressed either in number of employees or annual
receipts in millions of dollars, unless otherwise specified. The number
of employees or annual receipts indicates the maximum allowed for a
concern and its affiliates to be considered small.

Small Business Size Standards by NAICS Industry
----------------------------------------------------------------------------------------------------------------
Size standards Size standards
NAICS codes NAICS U.S. industry title in millions of in number of
dollars employees
----------------------------------------------------------------------------------------------------------------
Sector 11--Agriculture, Forestry, Fishing and Hunting
----------------------------------------------------------------------------------------------------------------
Subsector 111--Crop Production
----------------------------------------------------------------------------------------------------------------
111110................................. Soybean Farming........................ $0.75 ..............
111120................................. Oilseed (except Soybean) Farming....... $0.75 ..............
111130................................. Dry Pea and Bean Farming............... $0.75 ..............
111140................................. Wheat Farming.......................... $0.75 ..............
111150................................. Corn Farming........................... $0.75 ..............
111160................................. Rice Farming........................... $0.75 ..............
111191................................. Oilseed and Grain Combination Farming.. $0.75 ..............
111199................................. All Other Grain Farming................ $0.75 ..............
111211................................. Potato Farming......................... $0.75 ..............
111219................................. Other Vegetable (except Potato) and $0.75 ..............
Melon Farming.
111310................................. Orange Groves.......................... $0.75 ..............
111320................................. Citrus (except Orange) Groves.......... $0.75 ..............
111331................................. Apple Orchards......................... $0.75 ..............
111332................................. Grape Vineyards........................ $0.75 ..............
111333................................. Strawberry Farming..................... $0.75 ..............
111334................................. Berry (except Strawberry) Farming...... $0.75 ..............
111335................................. Tree Nut Farming....................... $0.75 ..............
111336................................. Fruit and Tree Nut Combination Farming. $0.75 ..............
111339................................. Other Noncitrus Fruit Farming.......... $0.75 ..............
111411................................. Mushroom Production.................... $0.75 ..............
111419................................. Other Food Crops Grown Under Cover..... $0.75 ..............
111421................................. Nursery and Tree Production............ $0.75 ..............
111422................................. Floriculture Production................ $0.75 ..............
111910................................. Tobacco Farming........................ $0.75 ..............
111920................................. Cotton Farming......................... $0.75 ..............
111930................................. Sugarcane Farming...................... $0.75 ..............
111940................................. Hay Farming............................ $0.75 ..............
111991................................. Sugar Beet Farming..................... $0.75 ..............
111992................................. Peanut Farming......................... $0.75 ..............
111998................................. All Other Miscellaneous Crop Farming... $0.75 ..............
----------------------------------------------------------------------------------------------------------------
Subsector 112--Animal Production
----------------------------------------------------------------------------------------------------------------
112111................................. Beef Cattle Ranching and Farming....... $0.75 ..............
112112................................. Cattle Feedlots........................ $2.00 ..............
112120................................. Dairy Cattle and Milk Production....... $0.75 ..............
112210................................. Hog and Pig Farming.................... $0.75 ..............
112310................................. Chicken Egg Production................. $11.5 ..............
112320................................. Broilers and Other Meat Type Chicken $0.75 ..............
Production.
112330................................. Turkey Production...................... $0.75 ..............
112340................................. Poultry Hatcheries..................... $0.75 ..............
112390................................. Other Poultry Production............... $0.75 ..............
112410................................. Sheep Farming.......................... $0.75 ..............
112420................................. Goat Farming........................... $0.75 ..............
112511................................. Finfish Farming and Fish Hatcheries.... $0.75 ..............
112512................................. Shellfish Farming...................... $0.75 ..............
112519................................. Other Animal Aquaculture............... $0.75 ..............
112910................................. Apiculture............................. $0.75 ..............
112920................................. Horse and Other Equine Production...... $0.75 ..............
112930................................. Fur-Bearing Animal and Rabbit $0.75 ..............
Production.
112990................................. All Other Animal Production............ $0.75 ..............
----------------------------------------------------------------------------------------------------------------
Subsector 113--Forestry and Logging
----------------------------------------------------------------------------------------------------------------
113110................................. Timber Tract Operations................ $6.5 ..............

[[Page 296]]

113210................................. Forest Nurseries and Gathering of $6.5 ..............
Forest Products.
113310................................. Logging................................ .............. 500
----------------------------------------------------------------------------------------------------------------
Subsector 114--Fishing, Hunting and Trapping
----------------------------------------------------------------------------------------------------------------
114111................................. Finfish Fishing........................ $4.0 ..............
114112................................. Shellfish Fishing...................... $4.0 ..............
114119................................. Other Marine Fishing................... $4.0 ..............
114210................................. Hunting and Trapping................... $4.0 ..............
----------------------------------------------------------------------------------------------------------------
Subsector 115--Support Activities for Agriculture and Forestry
----------------------------------------------------------------------------------------------------------------
115111................................. Cotton Ginning......................... $6.5 ..............
115112................................. Soil Preparation, Planting, and $6.5 ..............
Cultivating.
115113................................. Crop Harvesting, Primarily by Machine.. $6.5 ..............
115114................................. Postharvest Crop Activities (except $6.5 ..............
Cotton Ginning).
115115................................. Farm Labor Contractors and Crew Leaders $6.5 ..............
115116................................. Farm Management Services............... $6.5 ..............
115210................................. Support Activities for Animal $6.5 ..............
Production.
115310................................. Support Activities for Forestry........ $6.5 ..............
EXCEPT Forest Fire Suppression \17\........... \17\ 16.5 ..............
EXCEPT Fuels Management Services \17\......... \17\ 16.5 ..............
----------------------------------------------------------------------------------------------------------------
Sector 21--Mining
----------------------------------------------------------------------------------------------------------------
Subsector 211--Oil and Gas Extraction
----------------------------------------------------------------------------------------------------------------
211111................................. Crude Petroleum and Natural Gas .............. 500
Extraction.
211112................................. Natural Gas Liquid Extraction.......... .............. 500
----------------------------------------------------------------------------------------------------------------
Subsector 212--Mining (except Oil and Gas)
----------------------------------------------------------------------------------------------------------------
212111................................. Bituminous Coal and Lignite Surface .............. 500
Mining.
212112................................. Bituminous Coal Underground Mining..... .............. 500
212113................................. Anthracite Mining...................... .............. 500
212210................................. Iron Ore Mining........................ .............. 500
212221................................. Gold Ore Mining........................ .............. 500
212222................................. Silver Ore Mining...................... .............. 500
212231................................. Lead Ore and Zinc Ore Mining........... .............. 500
212234................................. Copper Ore and Nickel Ore Mining....... .............. 500
212291................................. Uranium-Radium-Vanadium Ore Mining..... .............. 500
212299................................. All Other Metal Ore Mining............. .............. 500
212311................................. Dimension Stone Mining and Quarrying... .............. 500
212312................................. Crushed and Broken Limestone Mining and .............. 500
Quarrying.
212313................................. Crushed and Broken Granite Mining and .............. 500
Quarrying.
212319................................. Other Crushed and Broken Stone Mining .............. 500
and Quarrying.
212321................................. Construction Sand and Gravel Mining.... .............. 500
212322................................. Industrial Sand Mining................. .............. 500
212324................................. Kaolin and Ball Clay Mining............ .............. 500
212325................................. Clay and Ceramic and Refractory .............. 500
Minerals Mining.
212391................................. Potash, Soda, and Borate Mineral Mining .............. 500
212392................................. Phosphate Rock Mining.................. .............. 500
212393................................. Other Chemical and Fertilizer Mineral .............. 500
Mining.
212399................................. All Other Nonmetallic Mineral Mining... .............. 500
----------------------------------------------------------------------------------------------------------------
Subsector 213--Support Activities for Mining
----------------------------------------------------------------------------------------------------------------
213111................................. Drilling Oil and Gas Wells............. .............. 500
213112................................. Support Activities for Oil and Gas $6.5 ..............
Operations.
213113................................. Support Activities for Coal Mining..... $6.5 ..............
213114................................. Support Activities for Metal Mining.... $6.5 ..............
213115................................. Support Activities for Nonmetallic $6.5 ..............
Minerals (except Fuels).
----------------------------------------------------------------------------------------------------------------
Sector 22--Utilities
----------------------------------------------------------------------------------------------------------------
Subsector 221--Utilities
----------------------------------------------------------------------------------------------------------------
221111................................. Hydroelectric Power Generation......... See footnote 1 ..............
221112................................. Fossil Fuel Electric Power Generation.. See footnote 1 ..............
221113................................. Nuclear Electric Power Generation...... See footnote 1 ..............
221119................................. Other Electric Power Generation........ See footnote 1 ..............

[[Page 297]]

221121................................. Electric Bulk Power Transmission and See footnote 1
Control.
221122................................. Electric Power Distribution............ See footnote 1 ..............
221210................................. Natural Gas Distribution............... .............. 500
221310................................. Water Supply and Irrigation Systems.... $6.5 ..............
221320................................. Sewage Treatment Facilities............ $6.5 ..............
221330................................. Steam and Air-Conditioning Supply...... $11.5 ..............
----------------------------------------------------------------------------------------------------------------
Sector 23--Construction
----------------------------------------------------------------------------------------------------------------
Subsector 236--Construction of Buildings
----------------------------------------------------------------------------------------------------------------
236115................................. New Single-Family Housing Construction $31.0 ..............
(except Operative Builders).
236116................................. New Multifamily Housing Construction $31.0 ..............
(except Operative Builders).
236117................................. New Housing Operative Builders......... $31.0 ..............
236118................................. Residential Remodelers................. $31.0 ..............
236210................................. Industrial Building Construction....... $31.0 ..............
236220................................. Commercial and Institutional Building $31.0 ..............
Construction.
----------------------------------------------------------------------------------------------------------------
Subsector 237--Heavy and Civil Engineering Construction
----------------------------------------------------------------------------------------------------------------
237110................................. Water and Sewer Line and Related $31.0 ..............
Structures Construction.
237120................................. Oil and Gas Pipeline and Related $31.0 ..............
Structures Construction.
237130................................. Power and Communication Line and $31.0 ..............
Related Structures Construction.
237210................................. Land Subdivision....................... $6.5 ..............
237310................................. Highway, Street, and Bridge $31.0 ..............
Construction.
237990................................. Other Heavy and Civil Engineering $31.0 ..............
Construction.
EXCEPT, Dredging and Surface Cleanup Activities \2\ $18.5 ..............
\2\.
----------------------------------------------------------------------------------------------------------------
Subsector 238--Specialty Trade Contractors
----------------------------------------------------------------------------------------------------------------
238110................................. Poured Concrete Foundation and $13.0 ..............
Structure Contractors.
238120................................. Structural Steel and Precast Concrete $13.0 ..............
Contractors.
238130................................. Framing Contractors.................... $13.0 ..............
238140................................. Masonry Contractors.................... $13.0 ..............
238150................................. Glass and Glazing Contractors.......... $13.0 ..............
238160................................. Roofing Contractors.................... $13.0 ..............
238170................................. Siding Contractors..................... $13.0 ..............
238190................................. Other Foundation, Structure, and $13.0 ..............
Building Exterior Contractors.
238210................................. Electrical Contractors................. $13.0 ..............
238220................................. Plumbing, Heating, and Air-Conditioning $13.0 ..............
Contractors.
238290................................. Other Building Equipment Contractors... $13.0 ..............
238310................................. Drywall and Insulation Contractors..... $13.0 ..............
238320................................. Painting and Wall Covering Contractors. $13.0 ..............
238330................................. Flooring Contractors................... $13.0 ..............
238340................................. Tile and Terrazzo Contractors.......... $13.0 ..............
238350................................. Finish Carpentry Contractors........... $13.0 ..............
238390................................. Other Building Finishing Contractors... $13.0 ..............
238910................................. Site Preparation Contractors........... $13.0 ..............
238990................................. All Other Specialty Trade Contractors \13\ $13.0 ..............
\13\.
238990................................. Building and Property Specialty Trade \13\ $13.0 ..............
Services \13\.
EXCEPT, Building and Property Specialty Trade \13\ $12.0 ..............
Services \13\.
----------------------------------------------------------------------------------------------------------------
Sectors 31-33--Manufacturing
----------------------------------------------------------------------------------------------------------------
Subsector 311--Food Manufacturing
----------------------------------------------------------------------------------------------------------------
311111................................. Dog and Cat Food Manufacturing......... .............. 500
311119................................. Other Animal Food Manufacturing........ .............. 500
311211................................. Flour Milling.......................... .............. 500
311212................................. Rice Milling........................... .............. 500
311213................................. Malt Manufacturing..................... .............. 500
311221................................. Wet Corn Milling....................... .............. 750
311222................................. Soybean Processing..................... .............. 500
311223................................. Other Oilseed Processing............... .............. 1,000
311225................................. Fats and Oils Refining and Blending.... .............. 1,000
311230................................. Breakfast Cereal Manufacturing......... .............. 1,000
311311................................. Sugarcane Mills........................ .............. 500
311312................................. Cane Sugar Refining.................... .............. 750
311313................................. Beet Sugar Manufacturing............... .............. 750
311320................................. Chocolate and Confectionery .............. 500
Manufacturing from Cacao Beans.
311330................................. Confectionery Manufacturing from .............. 500
Purchased Chocolate.

[[Page 298]]

311340................................. Non-Chocolate Confectionery .............. 500
Manufacturing.
311411................................. Frozen Fruit, Juice and Vegetable .............. 500
Manufacturing.
311412................................. Frozen Specialty Food Manufacturing.... .............. 500
311421................................. Fruit and Vegetable Canning \3\........ .............. \3\ 500
311422................................. Specialty Canning...................... .............. 1,000
311423................................. Dried and Dehydrated Food Manufacturing .............. 500
311511................................. Fluid Milk Manufacturing............... .............. 500
311512................................. Creamery Butter Manufacturing.......... .............. 500
311513................................. Cheese Manufacturing................... .............. 500
311514................................. Dry, Condensed, and Evaporated Dairy .............. 500
Product Manufacturing.
311520................................. Ice Cream and Frozen Dessert .............. 500
Manufacturing.
311611................................. Animal (except Poultry) Slaughtering... .............. 500
311612................................. Meat Processed from Carcasses.......... .............. 500
311613................................. Rendering and Meat By-product .............. 500
Processing.
311615................................. Poultry Processing..................... .............. 500
311711................................. Seafood Canning........................ .............. 500
311712................................. Fresh and Frozen Seafood Processing.... .............. 500
311811................................. Retail Bakeries........................ .............. 500
311812................................. Commercial Bakeries.................... .............. 500
311813................................. Frozen Cakes, Pies, and Other Pastries .............. 500
Manufacturing.
311821................................. Cookie and Cracker Manufacturing....... .............. 750
311822................................. Flour Mixes and Dough Manufacturing .............. 500
from Purchased Flour.
311823................................. Dry Pasta Manufacturing................ .............. 500
311830................................. Tortilla Manufacturing................. .............. 500
311911................................. Roasted Nuts and Peanut Butter .............. 500
Manufacturing.
311919................................. Other Snack Food Manufacturing......... .............. 500
311920................................. Coffee and Tea Manufacturing........... .............. 500
311930................................. Flavoring Syrup and Concentrate .............. 500
Manufacturing.
311941................................. Mayonnaise, Dressing and Other Prepared .............. 500
Sauce Manufacturing.
311942................................. Spice and Extract Manufacturing........ .............. 500
311991................................. Perishable Prepared Food Manufacturing. .............. 500
311999................................. All Other Miscellaneous Food .............. 500
Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 312--Beverage and Tobacco Product Manufacturing
----------------------------------------------------------------------------------------------------------------
312111................................. Soft Drink Manufacturing............... .............. 500
312112................................. Bottled Water Manufacturing............ .............. 500
312113................................. Ice Manufacturing...................... .............. 500
312120................................. Breweries.............................. .............. 500
312130................................. Wineries............................... .............. 500
312140................................. Distilleries........................... .............. 750
312210................................. Tobacco Stemming and Redrying.......... .............. 500
312221................................. Cigarette Manufacturing................ .............. 1,000
312229................................. Other Tobacco Product Manufacturing.... .............. 500
----------------------------------------------------------------------------------------------------------------
Subsector 313--Textile Mills
----------------------------------------------------------------------------------------------------------------
313111................................. Yarn Spinning Mills.................... .............. 500
313112................................. Yarn Texturizing, Throwing and Twisting .............. 500
Mills.
313113................................. Thread Mills........................... .............. 500
313210................................. Broadwoven Fabric Mills................ .............. 1,000
313221................................. Narrow Fabric Mills.................... .............. 500
313222................................. Schiffli Machine Embroidery............ .............. 500
313230................................. Nonwoven Fabric Mills.................. .............. 500
313241................................. Weft Knit Fabric Mills................. .............. 500
313249................................. Other Knit Fabric and Lace Mills....... .............. 500
313311................................. Broadwoven Fabric Finishing Mills...... .............. 1,000
313312................................. Textile and Fabric Finishing (except .............. 500
Broadwoven Fabric) Mills.
313320................................. Fabric Coating Mills................... .............. 1,000
----------------------------------------------------------------------------------------------------------------
Subsector 314--Textile Product Mills
----------------------------------------------------------------------------------------------------------------
314110................................. Carpet and Rug Mills................... .............. 500
314121................................. Curtain and Drapery Mills.............. .............. 500
314129................................. Other Household Textile Product Mills.. .............. 500
314911................................. Textile Bag Mills...................... .............. 500
314912................................. Canvas and Related Product Mills....... .............. 500
314991................................. Rope, Cordage and Twine Mills.......... .............. 500
314992................................. Tire Cord and Tire Fabric Mills........ .............. 1,000
314999................................. All Other Miscellaneous Textile Product .............. 500
Mills.
----------------------------------------------------------------------------------------------------------------

[[Page 299]]

Subsector 315--Apparel Manufacturing
----------------------------------------------------------------------------------------------------------------
315111................................. Sheer Hosiery Mills.................... .............. 500
315119................................. Other Hosiery and Sock Mills........... .............. 500
315191................................. Outerwear Knitting Mills............... .............. 500
315192................................. Underwear and Nightwear Knitting Mills. .............. 500
315211................................. Men's and Boys' Cut and Sew Apparel .............. 500
Contractors.
315212................................. Women's, Girls', and Infants' Cut and .............. 500
Sew Apparel Contractors.
315221................................. Men's and Boys' Cut and Sew Underwear .............. 500
and Nightwear Manufacturing.
315222................................. Men's and Boys' Cut and Sew Suit, Coat .............. 500
and Overcoat Manufacturing.
315223................................. Men's and Boys' Cut and Sew Shirt .............. 500
(except Work Shirt) Manufacturing.
315224................................. Men's and Boys' Cut and Sew Trouser, .............. 500
Slack and Jean Manufacturing.
315225................................. Men's and Boys' Cut and Sew Work .............. 500
Clothing Manufacturing.
315228................................. Men's and Boys' Cut and Sew Other .............. 500
Outerwear Manufacturing.
315231................................. Women's and Girls' Cut and Sew .............. 500
Lingerie, Loungewear and Nightwear
Manufacturing.
315232................................. Women's and Girls' Cut and Sew Blouse .............. 500
and Shirt Manufacturing.
315233................................. Women's and Girls' Cut and Sew Dress .............. 500
Manufacturing.
315234................................. Women's and Girls' Cut and Sew Suit, .............. 500
Coat, Tailored Jacket and Skirt
Manufacturing.
315239................................. Women's and Girls' Cut and Sew Other .............. 500
Outerwear Manufacturing.
315291................................. Infants' Cut and Sew Apparel .............. 500
Manufacturing.
315292................................. Fur and Leather Apparel Manufacturing.. .............. 500
315299................................. All Other Cut and Sew Apparel .............. 500
Manufacturing.
315991................................. Hat, Cap and Millinery Manufacturing... .............. 500
315992................................. Glove and Mitten Manufacturing......... .............. 500
315993................................. Men's and Boys' Neckwear Manufacturing. .............. 500
315999................................. Other Apparel Accessories and Other .............. 500
Apparel Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 316--Leather and Allied Product Manufacturing
----------------------------------------------------------------------------------------------------------------
316110................................. Leather and Hide Tanning and Finishing. .............. 500
316211................................. Rubber and Plastics Footwear .............. 1,000
Manufacturing.
316212................................. House Slipper Manufacturing............ .............. 500
316213................................. Men's Footwear (except Athletic) .............. 500
Manufacturing.
316214................................. Women's Footwear (except Athletic) .............. 500
Manufacturing.
316219................................. Other Footwear Manufacturing........... .............. 500
316991................................. Luggage Manufacturing.................. .............. 500
316992................................. Women's Handbag and Purse Manufacturing .............. 500
316993................................. Personal Leather Good (except Women's .............. 500
Handbag and Purse) Manufacturing.
316999................................. All Other Leather Good Manufacturing... .............. 500
----------------------------------------------------------------------------------------------------------------
Subsector 321--Wood Product Manufacturing
----------------------------------------------------------------------------------------------------------------
321113................................. Sawmills............................... .............. 500
321114................................. Wood Preservation...................... .............. 500
321211................................. Hardwood Veneer and Plywood .............. 500
Manufacturing.
321212................................. Softwood Veneer and Plywood .............. 500
Manufacturing.
321213................................. Engineered Wood Member (except Truss) .............. 500
Manufacturing.
321214................................. Truss Manufacturing.................... .............. 500
321219................................. Reconstituted Wood Product .............. 500
Manufacturing.
321911................................. Wood Window and Door Manufacturing..... .............. 500
321912................................. Cut Stock, Resawing Lumber, and Planing .............. 500
321918................................. Other Millwork (including Flooring).... .............. 500
321920................................. Wood Container and Pallet Manufacturing .............. 500
321991................................. Manufactured Home (Mobile Home) .............. 500
Manufacturing.
321992................................. Prefabricated Wood Building .............. 500
Manufacturing.
321999................................. All Other Miscellaneous Wood Product .............. 500
Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 322--Paper Manufacturing
----------------------------------------------------------------------------------------------------------------
322110................................. Pulp Mills............................. .............. 750
322121................................. Paper (except Newsprint) Mills......... .............. 750
322122................................. Newsprint Mills........................ .............. 750
322130................................. Paperboard Mills....................... .............. 750
322211................................. Corrugated and Solid Fiber Box .............. 500
Manufacturing.

[[Page 300]]

322212................................. Folding Paperboard Box Manufacturing... .............. 750
322213................................. Setup Paperboard Box Manufacturing..... .............. 500
322214................................. Fiber Can, Tube, Drum, and Similar .............. 500
Products Manufacturing.
322215................................. Non-Folding Sanitary Food Container .............. 750
Manufacturing.
322221................................. Coated and Laminated Packaging Paper .............. 500
and Plastics Film Manufacturing.
322222................................. Coated and Laminated Paper .............. 500
Manufacturing.
322223................................. Plastics, Foil, and Coated Paper Bag .............. 500
Manufacturing.
322224................................. Uncoated Paper and Multiwall Bag .............. 500
Manufacturing.
322225................................. Laminated Aluminum Foil Manufacturing .............. 500
for Flexible Packaging Uses.
322226................................. Surface-Coated Paperboard Manufacturing .............. 500
322231................................. Die-Cut Paper and Paperboard Office .............. 500
Supplies Manufacturing.
322232................................. Envelope Manufacturing................. .............. 500
322233................................. Stationery, Tablet, and Related Product .............. 500
Manufacturing.
322291................................. Sanitary Paper Product Manufacturing... .............. 500
322299................................. All Other Converted Paper Product .............. 500
Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 323--Printing and Related Support Activities
----------------------------------------------------------------------------------------------------------------
323110................................. Commercial Lithographic Printing....... .............. 500
323111................................. Commercial Gravure Printing............ .............. 500
323112................................. Commercial Flexographic Printing....... .............. 500
323113................................. Commercial Screen Printing............. .............. 500
323114................................. Quick Printing......................... .............. 500
323115................................. Digital Printing....................... .............. 500
323116................................. Manifold Business Forms Printing....... .............. 500
323117................................. Books Printing......................... .............. 500
323118................................. Blankbook, Loose-leaf Binder and Device .............. 500
Manufacturing.
323119................................. Other Commercial Printing.............. .............. 500
323121................................. Tradebinding and Related Work.......... .............. 500
323122................................. Prepress Services...................... .............. 500
----------------------------------------------------------------------------------------------------------------
Subsector 324--Petroleum and Coal Products Manufacturing
----------------------------------------------------------------------------------------------------------------
324110................................. Petroleum Refineries\4\................ .............. \4\ 1,500
324121................................. Asphalt Paving Mixture and Block .............. 500
Manufacturing.
324122................................. Asphalt Shingle and Coating Materials .............. 750
Manufacturing.
324191................................. Petroleum Lubricating Oil and Grease .............. 500
Manufacturing.
324199................................. All Other Petroleum and Coal Products .............. 500
Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 325--Chemical Manufacturing
----------------------------------------------------------------------------------------------------------------
325110................................. Petrochemical Manufacturing............ .............. 1,000
325120................................. Industrial Gas Manufacturing........... .............. 1,000
325131................................. Inorganic Dye and Pigment Manufacturing .............. 1,000
325132................................. Synthetic Organic Dye and Pigment .............. 750
Manufacturing.
325181................................. Alkalies and Chlorine Manufacturing.... .............. 1,000
325182................................. Carbon Black Manufacturing............. .............. 500
325188................................. All Other Basic Inorganic Chemical .............. 1,000
Manufacturing.
325191................................. Gum and Wood Chemical Manufacturing.... .............. 500
325192................................. Cyclic Crude and Intermediate .............. 750
Manufacturing.
325193................................. Ethyl Alcohol Manufacturing............ .............. 1,000
325199................................. All Other Basic Organic Chemical .............. 1,000
Manufacturing.
325211................................. Plastics Material and Resin .............. 750
Manufacturing.
325212................................. Synthetic Rubber Manufacturing......... .............. 1,000
325221................................. Cellulosic Organic Fiber Manufacturing. .............. 1,000
325222................................. Noncellulosic Organic Fiber .............. 1,000
Manufacturing.
325311................................. Nitrogenous Fertilizer Manufacturing... .............. 1,000
325312................................. Phosphatic Fertilizer Manufacturing.... .............. 500
325314................................. Fertilizer (Mixing Only) Manufacturing. .............. 500
325320................................. Pesticide and Other Agricultural .............. 500
Chemical Manufacturing.
325411................................. Medicinal and Botanical Manufacturing.. .............. 750
325412................................. Pharmaceutical Preparation .............. 750
Manufacturing.
325413................................. In-Vitro Diagnostic Substance .............. 500
Manufacturing.
325414................................. Biological Product (except Diagnostic) .............. 500
Manufacturing.
325510................................. Paint and Coating Manufacturing........ .............. 500
325520................................. Adhesive Manufacturing................. .............. 500
325611................................. Soap and Other Detergent Manufacturing. .............. 750
325612................................. Polish and Other Sanitation Good .............. 500
Manufacturing.
325613................................. Surface Active Agent Manufacturing..... .............. 500
325620................................. Toilet Preparation Manufacturing....... .............. 500

[[Page 301]]

325910................................. Printing Ink Manufacturing............. .............. 500
325920................................. Explosives Manufacturing............... .............. 750
325991................................. Custom Compounding of Purchased Resins. .............. 500
325992................................. Photographic Film, Paper, Plate and .............. 500
Chemical Manufacturing.
325998................................. All Other Miscellaneous Chemical .............. 500
Product and Preparation Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 326--Plastics and Rubber Products Manufacturing
----------------------------------------------------------------------------------------------------------------
326111................................. Unsupported Plastics Bag Manufacturing. .............. 500
326112................................. Unsupported Plastics Packaging Film and .............. 500
Sheet Manufacturing.
326113................................. Unsupported Plastics Film and Sheet .............. 500
(except Packaging) Manufacturing.
326121................................. Unsupported Plastics Profile Shapes .............. 500
Manufacturing.
326122................................. Plastics Pipe and Pipe Fitting .............. 500
Manufacturing.
326130................................. Laminated Plastics Plate, Sheet and .............. 500
Shape Manufacturing.
326140................................. Polystyrene Foam Product Manufacturing. .............. 500
326150................................. Urethane and Other Foam Product (except .............. 500
Polystyrene) Manufacturing.
326160................................. Plastics Bottle Manufacturing.......... .............. 500
326191................................. Plastics Plumbing Fixture Manufacturing .............. 500
326192................................. Resilient Floor Covering Manufacturing. .............. 750
326199................................. All Other Plastics Product .............. 500
Manufacturing.
326211................................. Tire Manufacturing (except .............. \5\ 1,000
Retreading)\5\.
326212................................. Tire Retreading........................ .............. 500
326220................................. Rubber and Plastics Hoses and Belting .............. 500
Manufacturing.
326291................................. Rubber Product Manufacturing for .............. 500
Mechanical Use.
326299................................. All Other Rubber Product Manufacturing. .............. 500
----------------------------------------------------------------------------------------------------------------
Subsector 327--Nonmetallic Mineral Product Manufacturing
----------------------------------------------------------------------------------------------------------------
327111................................. Vitreous China Plumbing Fixture and .............. 750
China and Earthenware Bathroom
Accessories Manufacturing.
327112................................. Vitreous China, Fine Earthenware and .............. 500
Other Pottery Product Manufacturing.
327113................................. Porcelain Electrical Supply .............. 500
Manufacturing.
327121................................. Brick and Structural Clay Tile .............. 500
Manufacturing.
327122................................. Ceramic Wall and Floor Tile .............. 500
Manufacturing.
327123................................. Other Structural Clay Product .............. 500
Manufacturing.
327124................................. Clay Refractory Manufacturing.......... .............. 500
327125................................. Nonclay Refractory Manufacturing....... .............. 750
327211................................. Flat Glass Manufacturing............... .............. 1,000
327212................................. Other Pressed and Blown Glass and .............. 750
Glassware Manufacturing.
327213................................. Glass Container Manufacturing.......... .............. 750
327215................................. Glass Product Manufacturing Made of .............. 500
Purchased Glass.
327310................................. Cement Manufacturing................... .............. 750
327320................................. Ready-Mix Concrete Manufacturing....... .............. 500
327331................................. Concrete Block and Brick Manufacturing. .............. 500
327332................................. Concrete Pipe Manufacturing............ .............. 500
327390................................. Other Concrete Product Manufacturing... .............. 500
327410................................. Lime Manufacturing..................... .............. 500
327420................................. Gypsum Product Manufacturing........... .............. 1,000
327910................................. Abrasive Product Manufacturing......... .............. 500
327991................................. Cut Stone and Stone Product .............. 500
Manufacturing.
327992................................. Ground or Treated Mineral and Earth .............. 500
Manufacturing.
327993................................. Mineral Wool Manufacturing............. .............. 750
327999................................. All Other Miscellaneous Nonmetallic .............. 500
Mineral Product Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 331--Primary Metal Manufacturing
----------------------------------------------------------------------------------------------------------------
331111................................. Iron and Steel Mills................... .............. 1,000
331112................................. Electrometallurgical Ferroalloy Product .............. 750
Manufacturing.
331210................................. Iron and Steel Pipe and Tube .............. 1,000
Manufacturing from Purchased Steel.
331221................................. Cold-Rolled Steel Shape Manufacturing.. .............. 1,000
331222................................. Steel Wire Drawing..................... .............. 1,000
331311................................. Alumina Refining....................... .............. 1,000
331312................................. Primary Aluminum Production............ .............. 1,000
331314................................. Secondary Smelting and Alloying of .............. 750
Aluminum.
331315................................. Aluminum Sheet, Plate and Foil .............. 750
Manufacturing.
331316................................. Aluminum Extruded Product Manufacturing .............. 750
331319................................. Other Aluminum Rolling and Drawing..... .............. 750

[[Page 302]]

331411................................. Primary Smelting and Refining of Copper .............. 1,000
331419................................. Primary Smelting and Refining of .............. 750
Nonferrous Metal (except Copper and
Aluminum).
331421................................. Copper Rolling, Drawing and Extruding.. .............. 750
331422................................. Copper Wire (except Mechanical) Drawing .............. 1,000
331423................................. Secondary Smelting, Refining, and .............. 750
Alloying of Copper.
331491................................. Nonferrous Metal (except Copper and .............. 750
Aluminum) Rolling, Drawing and
Extruding.
331492................................. Secondary Smelting, Refining, and .............. 750
Alloying of Nonferrous Metal (except
Copper and Aluminum).
331511................................. Iron Foundries......................... .............. 500
331512................................. Steel Investment Foundries............. .............. 500
331513................................. Steel Foundries (except Investment).... .............. 500
331521................................. Aluminum Die-Casting Foundries......... .............. 500
331522................................. Nonferrous (except Aluminum) Die- .............. 500
Casting Foundries.
331524................................. Aluminum Foundries (except Die-Casting) .............. 500
331525................................. Copper Foundries (except Die-Casting).. .............. 500
331528................................. Other Nonferrous Foundries (except Die- .............. 500
Casting).
----------------------------------------------------------------------------------------------------------------
Subsector 332--Fabricated Metal Product Manufacturing
----------------------------------------------------------------------------------------------------------------
332111................................. Iron and Steel Forging................. .............. 500
332112................................. Nonferrous Forging..................... .............. 500
332114................................. Custom Roll Forming.................... .............. 500
332115................................. Crown and Closure Manufacturing........ .............. 500
332116................................. Metal Stamping......................... .............. 500
332117................................. Powder Metallurgy Part Manufacturing... .............. 500
332211................................. Cutlery and Flatware (except Precious) .............. 500
Manufacturing.
332212................................. Hand and Edge Tool Manufacturing....... .............. 500
332213................................. Saw Blade and Handsaw Manufacturing.... .............. 500
332214................................. Kitchen Utensil, Pot and Pan .............. 500
Manufacturing.
332311................................. Prefabricated Metal Building and .............. 500
Component Manufacturing.
332312................................. Fabricated Structural Metal .............. 500
Manufacturing.
332313................................. Plate Work Manufacturing............... .............. 500
332321................................. Metal Window and Door Manufacturing.... .............. 500
332322................................. Sheet Metal Work Manufacturing......... .............. 500
332323................................. Ornamental and Architectural Metal Work .............. 500
Manufacturing.
332410................................. Power Boiler and Heat Exchanger .............. 500
Manufacturing.
332420................................. Metal Tank (Heavy Gauge) Manufacturing. .............. 500
332431................................. Metal Can Manufacturing................ .............. 1,000
332439................................. Other Metal Container Manufacturing.... .............. 500
332510................................. Hardware Manufacturing................. .............. 500
332611................................. Spring (Heavy Gauge) Manufacturing..... .............. 500
332612................................. Spring (Light Gauge) Manufacturing..... .............. 500
332618................................. Other Fabricated Wire Product .............. 500
Manufacturing.
332710................................. Machine Shops.......................... .............. 500
332721................................. Precision Turned Product Manufacturing. .............. 500
332722................................. Bolt, Nut, Screw, Rivet and Washer .............. 500
Manufacturing.
332811................................. Metal Heat Treating.................... .............. 750
332812................................. Metal Coating, Engraving (except .............. 500
Jewelry and Silverware), and Allied
Services to Manufacturers.
332813................................. Electroplating, Plating, Polishing, .............. 500
Anodizing and Coloring.
332911................................. Industrial Valve Manufacturing......... .............. 500
332912................................. Fluid Power Valve and Hose Fitting .............. 500
Manufacturing.
332913................................. Plumbing Fixture Fitting and Trim .............. 500
Manufacturing.
332919................................. Other Metal Valve and Pipe Fitting .............. 500
Manufacturing.
332991................................. Ball and Roller Bearing Manufacturing.. .............. 750
332992................................. Small Arms Ammunition Manufacturing.... .............. 1,000
332993................................. Ammunition (except Small Arms) .............. 1,500
Manufacturing.
332994................................. Small Arms Manufacturing............... .............. 1,000
332995................................. Other Ordnance and Accessories .............. 500
Manufacturing.
332996................................. Fabricated Pipe and Pipe Fitting .............. 500
Manufacturing.
332997................................. Industrial Pattern Manufacturing....... .............. 500
332998................................. Enameled Iron and Metal Sanitary Ware .............. 750
Manufacturing.
332999................................. All Other Miscellaneous Fabricated .............. 500
Metal Product Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 333--Machinery Manufacturing \6\
----------------------------------------------------------------------------------------------------------------
333111................................. Farm Machinery and Equipment .............. 500
Manufacturing.
333112................................. Lawn and Garden Tractor and Home Lawn .............. 500
and Garden Equipment Manufacturing.

[[Page 303]]

333120................................. Construction Machinery Manufacturing... .............. 750
333131................................. Mining Machinery and Equipment .............. 500
Manufacturing.
333132................................. Oil and Gas Field Machinery and .............. 500
Equipment Manufacturing.
333210................................. Sawmill and Woodworking Machinery .............. 500
Manufacturing.
333220................................. Plastics and Rubber Industry Machinery .............. 500
Manufacturing.
333291................................. Paper Industry Machinery Manufacturing. .............. 500
333292................................. Textile Machinery Manufacturing........ .............. 500
333293................................. Printing Machinery and Equipment .............. 500
Manufacturing.
333294................................. Food Product Machinery Manufacturing... .............. 500
333295................................. Semiconductor Machinery Manufacturing.. .............. 500
333298................................. All Other Industrial Machinery .............. 500
Manufacturing.
333311................................. Automatic Vending Machine Manufacturing .............. 500
333312................................. Commercial Laundry, Drycleaning and .............. 500
Pressing Machine Manufacturing.
333313................................. Office Machinery Manufacturing......... .............. 1,000
333314................................. Optical Instrument and Lens .............. 500
Manufacturing.
333315................................. Photographic and Photocopying Equipment .............. 500
Manufacturing.
333319................................. Other Commercial and Service Industry .............. 500
Machinery Manufacturing.
333411................................. Air Purification Equipment .............. 500
Manufacturing.
333412................................. Industrial and Commercial Fan and .............. 500
Blower Manufacturing.
333414................................. Heating Equipment (except Warm Air .............. 500
Furnaces) Manufacturing.
333415................................. Air-Conditioning and Warm Air Heating .............. 750
Equipment and Commercial and
Industrial Refrigeration Equipment
Manufacturing.
333511................................. Industrial Mold Manufacturing.......... .............. 500
333512................................. Machine Tool (Metal Cutting Types) .............. 500
Manufacturing.
333513................................. Machine Tool (Metal Forming Types) .............. 500
Manufacturing.
333514................................. Special Die and Tool, Die Set, Jig and .............. 500
Fixture Manufacturing.
333515................................. Cutting Tool and Machine Tool Accessory .............. 500
Manufacturing.
333516................................. Rolling Mill Machinery and Equipment .............. 500
Manufacturing.
333518................................. Other Metalworking Machinery .............. 500
Manufacturing.
333611................................. Turbine and Turbine Generator Set Unit .............. 1,000
Manufacturing.
333612................................. Speed Changer, Industrial High- Speed .............. 500
Drive and Gear Manufacturing.
333613................................. Mechanical Power Transmission Equipment .............. 500
Manufacturing.
333618................................. Other Engine Equipment Manufacturing... .............. 1,000
333911................................. Pump and Pumping Equipment .............. 500
Manufacturing.
333912................................. Air and Gas Compressor Manufacturing... .............. 500
333913................................. Measuring and Dispensing Pump .............. 500
Manufacturing.
333921................................. Elevator and Moving Stairway .............. 500
Manufacturing.
333922................................. Conveyor and Conveying Equipment .............. 500
Manufacturing.
333923................................. Overhead Traveling Crane, Hoist and .............. 500
Monorail System Manufacturing.
333924................................. Industrial Truck, Tractor, Trailer and .............. 750
Stacker Machinery Manufacturing.
333991................................. Power-Driven Hand Tool Manufacturing... .............. 500
333992................................. Welding and Soldering Equipment .............. 500
Manufacturing.
333993................................. Packaging Machinery Manufacturing...... .............. 500
333994................................. Industrial Process Furnace and Oven .............. 500
Manufacturing.
333995................................. Fluid Power Cylinder and Actuator .............. 500
Manufacturing.
333996................................. Fluid Power Pump and Motor .............. 500
Manufacturing.
333997................................. Scale and Balance (except Laboratory) .............. 500
Manufacturing.
333999................................. All Other Miscellaneous General Purpose .............. 500
Machinery Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 334--Computer and Electronic Product Manufacturing \6\
----------------------------------------------------------------------------------------------------------------
334111................................. Electronic Computer Manufacturing...... .............. 1,000
334112................................. Computer Storage Device Manufacturing.. .............. 1,000
334113................................. Computer Terminal Manufacturing........ .............. 1,000
334119................................. Other Computer Peripheral Equipment .............. 1,000
Manufacturing.
334210................................. Telephone Apparatus Manufacturing...... .............. 1,000
334220................................. Radio and Television Broadcasting and .............. 750
Wireless Communications Equipment
Manufacturing.
334290................................. Other Communications Equipment .............. 750
Manufacturing.
334310................................. Audio and Video Equipment Manufacturing .............. 750
334411................................. Electron Tube Manufacturing............ .............. 750
334412................................. Bare Printed Circuit Board .............. 500
Manufacturing.
334413................................. Semiconductor and Related Device .............. 500
Manufacturing.
334414................................. Electronic Capacitor Manufacturing..... .............. 500
334415................................. Electronic Resistor Manufacturing...... .............. 500
334416................................. Electronic Coil, Transformer, and Other .............. 500
Inductor Manufacturing.

[[Page 304]]

334417................................. Electronic Connector Manufacturing..... .............. 500
334418................................. Printed Circuit Assembly (Electronic .............. 500
Assembly) Manufacturing.
334419................................. Other Electronic Component .............. 500
Manufacturing.
334510................................. Electromedical and Electrotherapeutic .............. 500
Apparatus Manufacturing.
334511................................. Search, Detection, Navigation, .............. 750
Guidance, Aeronautical, and Nautical
System and Instrument Manufacturing.
334512................................. Automatic Environmental Control .............. 500
Manufacturing for Residential,
Commercial and Appliance Use.
334513................................. Instruments and Related Products .............. 500
Manufacturing for Measuring,
Displaying, and Controlling Industrial
Process Variables.
334514................................. Totalizing Fluid Meter and Counting .............. 500
Device Manufacturing.
334515................................. Instrument Manufacturing for Measuring .............. 500
and Testing Electricity and Electrical
Signals.
334516................................. Analytical Laboratory Instrument .............. 500
Manufacturing.
334517................................. Irradiation Apparatus Manufacturing.... .............. 500
334518................................. Watch, Clock, and Part Manufacturing... .............. 500
334519................................. Other Measuring and Controlling Device .............. 500
Manufacturing.
334611................................. Software Reproducing................... .............. 500
334612................................. Prerecorded Compact Disc (except .............. 750
Software), Tape, and Record
Reproducing.
334613................................. Magnetic and Optical Recording Media .............. 1,000
Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 335--Electrical Equipment, Appliance and Component Manufacturing \6\
----------------------------------------------------------------------------------------------------------------
335110................................. Electric Lamp Bulb and Part .............. 1,000
Manufacturing.
335121................................. Residential Electric Lighting Fixture .............. 500
Manufacturing.
335122................................. Commercial, Industrial and .............. 500
Institutional Electric Lighting
Fixture Manufacturing.
335129................................. Other Lighting Equipment Manufacturing. .............. 500
335211................................. Electric Housewares and Household Fan .............. 750
Manufacturing.
335212................................. Household Vacuum Cleaner Manufacturing. .............. 750
335221................................. Household Cooking Appliance .............. 750
Manufacturing.
335222................................. Household Refrigerator and Home Freezer .............. 1,000
Manufacturing.
335224................................. Household Laundry Equipment .............. 1,000
Manufacturing.
335228................................. Other Major Household Appliance .............. 500
Manufacturing.
335311................................. Power, Distribution and Specialty .............. 750
Transformer Manufacturing.
335312................................. Motor and Generator Manufacturing...... .............. 1,000
335313................................. Switchgear and Switchboard Apparatus .............. 750
Manufacturing.
335314................................. Relay and Industrial Control .............. 750
Manufacturing.
335911................................. Storage Battery Manufacturing.......... .............. 500
335912................................. Primary Battery Manufacturing.......... .............. 1,000
335921................................. Fiber Optic Cable Manufacturing........ .............. 1,000
335929................................. Other Communication and Energy Wire .............. 1,000
Manufacturing.
335931................................. Current-Carrying Wiring Device .............. 500
Manufacturing.
335932................................. Noncurrent-Carrying Wiring Device .............. 500
Manufacturing.
335991................................. Carbon and Graphite Product .............. 750
Manufacturing.
335999................................. All Other Miscellaneous Electrical .............. 500
Equipment and Component Manufacturing.
----------------------------------------------------------------------------------------------------------------
Subsector 336--Transportation Equipment Manufacturing \6\
----------------------------------------------------------------------------------------------------------------
336111................................. Automobile Manufacturing............... .............. 1,000
336112................................. Light Truck and Utility Vehicle .............. 1,000
Manufacturing.
336120................................. Heavy Duty Truck Manufacturing......... .............. 1,000
336211................................. Motor Vehicle Body Manufacturing....... .............. 1,000
336212................................. Truck Trailer Manufacturing............ .............. 500
336213................................. Motor Home Manufacturing............... .............. 1,000
336214................................. Travel Trailer and Camper Manufacturing .............. 500
336311................................. Carburetor, Piston, Piston Ring and .............. 500
Valve Manufacturing.
336312................................. Gasoline Engine and Engine Parts .............. 750
Manufacturing.
336321................................. Vehicular Lighting Equipment .............. 500
Manufacturing.
336322................................. Other Motor Vehicle Electrical and .............. 750
Electronic Equipment Manufacturing.
336330................................. Motor Vehicle Steering and Suspension .............. 750
Components (except Spring)
Manufacturing.
336340................................. Motor Vehicle Brake System .............. 750
Manufacturing.
336350................................. Motor Vehicle Transmission and Power .............. 750
Train Parts Manufacturing.
336360................................. Motor Vehicle Seating and Interior Trim .............. 500
Manufacturing.
336370................................. Motor Vehicle Metal Stamping........... .............. 500
336391................................. Motor Vehicle Air-Conditioning .............. 750
Manufacturing.
336399................................. All Other Motor Vehicle Parts .............. 750
Manufacturing.

[[Page 305]]

336411................................. Aircraft Manufacturing................. .............. 1,500
336412................................. Aircraft Engine and Engine Parts .............. 1,000
Manufacturing.
336413................................. Other Aircraft Part and Auxiliary .............. \7\ 1,000
Equipment Manufacturing \7\.
336414................................. Guided Missile and Space Vehicle .............. 1,000
Manufacturing.
336415................................. Guided Missile and Space Vehicle .............. 1,000
Propulsion Unit and Propulsion Unit
Parts Ma