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What NAICS code should I use for my clothing and apparel business?

Run a business where you make clothes and other fabric items? We outline some of the most common NAICS codes to choose from.

Confused about NAICS codes? In this article, we’ll outline some of the most common NAICS codes for fabric-based manufacturing businesses so you can make an informed decision about the best code to use.

Okay, what is a NAICS code again?

Let’s backtrack a moment to discuss what a NAICS code actually is. It’s a “Principal Business or Professional Activity” code that is used by the IRS to identify the type of business you run. They use it to model the activity that they expect from businesses like yours, so they can identify irregularities that may need to be audited.

For this reason, it’s important that you choose the most relevant NAICS code for your clothing business (hence, you are in the right place!).

If you make clothing and need to complete a Schedule C form or register for sales tax, you’ll need to figure out your NAICS code.

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NAICS codes for clothing makers

If you make clothing for a living, your subsector is usually 315 (Clothing Manufacturing). This means that your code will most likely start with the numbers 315.

The coding system then breaks this industry down into two main groups: “Cut and Sew” and mills. Cut and Sew is defined as a business where the fabric is purchased and then cut / sewn into a product for sale. Mills create the fabric from raw materials and then may also cut and sew the created fabric into a finished product.

Most home based fabric based businesses will be of the “cut and sew” variety, so codes starting with 3152 are your best bet here, and we’ll focus on these codes for this article.

Let’s now dive into finding the best NAICS code for the specific types of clothes you make.

The codes from here are split into Womens, Mens and Other (yes, we agree that this isn’t too helpful for those that tend to make clothing across genders or age groups!). The choice is more about the primary type of clothing that you produce - don’t worry if you also tend to make a couple from more than one category: choose the one that tends to represent your most popular product lines.

Men’s clothing NAICS codes

These NAICS codes can be used if the majority of your clothing range is designed for males.

315221 Men’s and Boys’ Cut and Sew Underwear and Nightwear Manufacturing

The manufacture of men’s and boys’ underwear and nightwear from purchased fabric.

31522 Men’s and Boys’ Cut and Sew Clothing Manufacturing

The manufacture of men’s and boys’ clothing from purchased fabric.

315222 Men’s and Boys’ Cut and Sew Suit, Coat and Overcoat Manufacturing

The manufacture of men’s and boys’ suits, coats and overcoats from purchased fabric (tailors are included here).

Women’s clothing NAICS codes

These NAICS codes are the best ones to consider if you make clothing for women.

31523 Women’s and Girls’ Cut and Sew Clothing Manufacturing

The manufacture of women’s and girls’ clothing from purchased fabric.

315231 Women’s and Girls’ Cut and Sew Lingerie, Loungewear and Nightwear Manufacturing

The manufacture of women’s and girls’ lingerie, loungewear and nightwear from purchased fabric.

315232 Women’s and Girls’ Cut and Sew Blouse and Shirt Manufacturing

The manufacture of women’s and girls’ blouses and shirts from purchased fabric.

315233 Women’s and Girls’ Cut and Sew Dress Manufacturing

The manufacture of women’s and girls’ dresses from purchased fabric.

315234 Women’s and Girls’ Cut and Sew Suit, Coat, Tailored Jacket and Skirt Manufacturing

The manufacture of women’s and girls’ suits, coats, tailored jackets and skirts from purchased fabric.

315239 Other Women’s and Girls’ Cut and Sew Clothing Manufacturing

The manufacture of any garment not classified above from purchased fabric.

Infants clothing NAICS codes

If you make clothes for infants (under the age of 2 years) then you’ll want to use this NAIC code.

315291 Infants’ cut and sew apparel manufacturing

The manufacture of infants’ dresses, blouses, shirts, and all other infants’ wear from purchased fabric. Infant’s clothes are defined as clothing made for young children 24 months of age or less.

Other relevant clothing NAICS codes

If you haven’t found a good NAICS code match for your business yet, then you can consider these codes instead:

315299 All other cut and sew apparel manufacturing

The manufacture of garments not covered by any other cut and sew codes. Examples are team athletic uniforms, band uniforms, academic caps and gowns, clerical vestments, and costumes.

315292 Fur and leather apparel manufacturing

The manufacture of clothing made using fur or leather (not including gloves as these are covered under code 315990)

339920 : Sporting and Athletic Goods Manufacturing

Manufacture of clothing for sport related activities, including yoga outfits.

Clothing and Apparel NAICS FAQ

We’ve had many reader questions as a result of our blog post - here are some of the most common questions about NAICs codes we’ve received:

What is the NAICS code for online clothing store?

The NAICS code for online clothing store would fall under the category of e-commerce and retail trade. Specifically, the NAICS code for an online clothing store would be 454110, which corresponds to “Electronic Shopping and Mail-Order Houses.” This code is used to identify businesses that primarily sell products through online platforms or mail-order catalogs. Some other codes that may be relevant to an online clothing store include:

  • 448190: Other Clothing Stores
  • 454390: Other Direct Selling Establishments
  • 453998: All Other Miscellaneous Store Retailers (including online retailers)

It’s important to note that the NAICS code for an online clothing store may vary depending on the specific products and services offered by the business. For example, if an online clothing store also sells accessories or footwear, it may fall under a different NAICS code.

What is the NAICS code for clothing retail?

The NAICS code for clothing retail falls under the broader category of “Clothing and Clothing Accessories Stores.” The specific code is 4481, which includes businesses that primarily sell clothing items and related accessories. Some other codes within this category that may be relevant to clothing retail include:

  • 448130: Children’s and Infants’ Clothing Stores
  • 448140: Family Clothing Stores
  • 448150: Clothing Accessories Stores

It’s important to note that the NAICS code for clothing retail may also vary depending on the size and location of the business. For example, a small boutique specializing in designer clothing may have a different code than a large department store selling a variety of clothing brands.

What is the NAICS code for an ecommerce clothing store?

As mentioned previously, the NAICS code for an ecommerce clothing store falls under the category of e-commerce and retail trade. The specific code is 454110, which includes businesses that primarily sell products through online platforms or mail-order catalogs. Some other codes that may apply to an ecommerce clothing store include:

  • 454390: Other Direct Selling Establishments
  • 453998: All Other Miscellaneous Store Retailers (including online retailers)

It’s important to note that the NAICS code for an ecommerce clothing store may also vary depending on the specific products and services offered by the business. For example, if the store also sells accessories or footwear, it may fall under a different NAICS code. Additionally, businesses that primarily sell custom-made or handmade clothing items may have a different code as well.

What NAICS code should I use for custom clothing?

The NAICS code for custom clothing would fall under the category of “Other Clothing Stores” with the specific code being 448190. This category includes businesses that specialize in selling custom-made or tailor-made clothing items. Other related codes within this category include:

  • 448110: Men’s Clothing Stores
  • 448120: Women’s Clothing Stores
  • 448130: Children’s and Infants’ Clothing Stores

It’s important to note that the NAICS code for custom clothing may vary depending on the specific products and services offered by the business. For example, if a business also sells non-custom clothing items, it may have a different NAICS code. Additionally, businesses that primarily offer custom-made accessories or footwear may fall under a different code as well. Overall, the NAICS code for a custom clothing business would fall under the broader category of “Clothing and Clothing Accessories Stores.”

Craftybase - the apparel manufacturing software you need to succeed

Once you’ve got your clothing NAICS code, you can start tracking your clothing business inventory using Craftybase. Our apparel manufacturing software is designed to make life easier for small businesses like yours, by helping to track your material and labor costs, bill of materials, manage inventory and generate accurate profit & loss reports.

With Craftybase, you can focus on designing and creating beautiful clothing items without having to worry about the logistics and financial aspects of running a business. So why not give Craftybase a try and see how it can benefit your clothing and apparel business? Whether you’re just starting out or have been in the industry for years, Craftybase has the tools to help you succeed.

Sign up for a free trial today to see how we can help you streamline your business operations.

Nicole Pascoe Nicole Pascoe - Profile

Written by Nicole Pascoe

Nicole is the co-founder of Craftybase, inventory and manufacturing software designed for small manufacturers. She has been working with, and writing articles for, small manufacturing businesses for the last 12 years. Her passion is to help makers to become more successful with their online endeavors by empowering them with the knowledge they need to take their business to the next level.