What Is the NAICS Code for a Seamstress?

Businesses in the U.S. are categorized using the North American Industry Classification System (NAICS), which helps government agencies and organizations track economic activity. If you operate a sewing-related business, selecting the correct NAICS code is essential for tax reporting, loan applications, and industry analysis.

Identifying the Classification for Sewing Services

The NAICS code for a sewing business depends on its specific services. A seamstress who primarily alters or repairs clothing falls under 811490 – Other Personal and Household Goods Repair and Maintenance, covering businesses that mend, resize, or customize clothing without engaging in mass production.

Custom garment makers, such as bridal gown designers or bespoke suit makers, typically fall under 315210 – Cut and Sew Apparel Contractors, which applies to businesses sewing garments from materials provided by clients or manufacturers.

For seamstresses producing original designs for sale, classification depends on the product line. Businesses making women’s, girls’, or infants’ apparel fall under 315240 – Women’s, Girls’, and Infants’ Cut and Sew Apparel Manufacturing, while those producing men’s and boys’ clothing are classified as 315220 – Men’s and Boys’ Cut and Sew Apparel Manufacturing.

Differences Among Apparel and Textile Categories

Sewing-related businesses extend beyond alterations and apparel manufacturing. Textile mills focus on producing fabrics, yarns, and other raw materials rather than finished garments. Businesses engaged in weaving or knitting fabric fall under 313210 – Broadwoven Fabric Mills or 313110 – Fiber, Yarn, and Thread Mills, depending on whether they create textiles or process fibers into usable threads.

Textile finishing, which includes dyeing, printing, or coating fabrics, is classified under 313310 – Textile and Fabric Finishing Mills.

Embroidery services, which add decorative stitching to pre-made clothing or fabrics, fall under 314999 – All Other Miscellaneous Textile Product Mills, as embroidery is considered a textile product rather than a manufacturing process.

Home textile production is categorized separately from apparel manufacturing. Businesses that produce curtains, bed linens, or upholstery fabrics are classified under 314120 – Curtain and Linen Mills, as these products require different materials and production techniques than clothing.

Finding Official NAICS References

To determine the correct NAICS code, businesses should consult authoritative sources. The U.S. Census Bureau maintains the official NAICS database, which provides detailed descriptions of each classification. Their online search tool allows users to enter keywords related to their business activities and find the most accurate match.

State and local agencies may have additional classification guidelines, particularly for licensing and tax purposes. Some states use NAICS codes to determine eligibility for tax exemptions or business incentives, making accurate classification important for compliance.

The Small Business Administration (SBA) references NAICS codes when setting size standards for government contracting, which can impact a company’s qualification for small business set-asides. Industry associations, such as the Association of Sewing and Design Professionals (ASDP), may also provide guidance. Consulting an accountant or business advisor ensures the correct designation for tax reporting and regulatory filings.

Changing Your Classification Over Time

As a sewing business evolves, its NAICS classification may need updating. A business initially focused on alterations might expand into custom clothing production, requiring a transition from a repair-based classification to an apparel manufacturing designation. Similarly, a home-based seamstress who begins outsourcing work or investing in industrial equipment may find that their original code no longer reflects their operations.

Revenue composition can also impact classification. If income shifts from individual client commissions to wholesale garment production, the business may need to move from a personal service category to a manufacturing classification.

Federal and state tax authorities occasionally audit business classifications, and discrepancies between reported activities and NAICS codes can lead to compliance reviews or tax adjustments. This is particularly relevant for businesses applying for SBA loans, as certain classifications determine eligibility for funding programs. Keeping NAICS classifications up to date ensures accurate tax reporting and access to industry-specific benefits.