NAICS Codes for Clothing and Apparel Businesses — 2026 Guide
Confused about NAICS codes for your clothing business? We break down the most relevant codes for cut-and-sew makers, online clothing stores, custom apparel, and everything in between.
Last updated: April 2026. NAICS codes for apparel manufacturing were revised in 2022. This guide reflects the current code structure used by the IRS on Schedule C.
Run a clothing or apparel business — sewing garments at home, selling handmade dresses on Etsy, or running a small cut-and-sew operation? Choosing the right NAICS code is one of those tax tasks that seems straightforward until you actually try to do it.
The IRS uses your Principal Business or Professional Activity Code (drawn from NAICS) to classify your business and compare your financials against similar businesses. Pick the wrong one and your return might look like an outlier. Pick the right one and you’re in a bucket with other small clothing makers — which means the IRS expects you to have significant material costs and inventory, which is actually in your favour.
Let’s make this easy.
What is a NAICS code, and why does it matter?
NAICS stands for the North American Industry Classification System. It’s a 6-digit code used by the IRS, Census Bureau, and state agencies to categorise businesses by what they actually do.
On your Schedule C, you’re asked for a “Principal Business or Professional Activity Code.” That’s your NAICS code — the IRS has its own shortened list, but the codes themselves come from the NAICS system.
A few reasons this matters more than most people realise:
- The IRS benchmarks your return against similar businesses. If most clothing makers in your code have 40% material costs and yours are 5%, that’s a flag. Getting your code right means you’re compared fairly.
- Some state and local tax incentives are tied to NAICS codes. A manufacturing code may qualify you for exemptions or programmes a retail code wouldn’t.
- Your NAICS code signals whether you’re a manufacturer or a retailer. For handmade clothing makers, manufacturer is usually the more accurate and more advantageous classification — it supports your COGS deductions and inventory tracking.
NAICS codes are revised every five years. The most recent major revision was 2022, which consolidated some of the older 6-digit clothing codes. The IRS often uses a simplified version of these codes on Schedule C, so you may see slightly different numbering depending on whether you’re looking at a Census source or an IRS form.
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Are you a manufacturer or a retailer?
Before picking a code, you need to answer this question honestly.
If you buy fabric and sew it into garments, you’re a manufacturer — specifically a “cut and sew” manufacturer. This is the most common category for small clothing businesses and independent fashion makers.
If you buy finished clothing from a wholesaler and resell it, you’re a retailer. That’s a completely different NAICS code (448xx range) and a different tax situation.
Most independent clothing makers reading this article are manufacturers. The cut-and-sew subsector (3152) was built for businesses exactly like yours.
NAICS codes for clothing manufacturers
If you make clothing from purchased fabric, your primary subsector is 315 — Apparel Manufacturing. Within that, most home-based and small-scale clothing businesses fall under 3152 — Cut and Sew Apparel Manufacturing.
The 2022 NAICS revision simplified the 6-digit codes in this subsector. Previously there were many specific codes (for men’s underwear, women’s blouses, etc.). These have been consolidated into two main 6-digit codes:
| Code | Description | Best for |
|---|---|---|
| 315210 | Cut and Sew Apparel Contractors | If you cut/sew on fabric owned by a client (contract work) |
| 315250 | Cut and Sew Apparel Manufacturing (except Contractors) | If you buy your own fabric and sell finished garments |
For most independent makers — people who buy their own fabric and sell the finished clothing — 315250 is your code.
The IRS Schedule C uses a slightly different list. On recent Schedule C instructions, you’ll typically find clothing manufacturing codes grouped under “Apparel & Leather Products Manufacturing” within the Manufacturing section. The codes used in IRS instructions may still reference older NAICS breakdowns (315221, 315222, etc.) that were in use before the 2022 revision. If your tax software or accountant references these older codes, they’re not wrong — the IRS is slow to update its printed code lists. But 315250 is the current Census Bureau classification.
Older specific codes you may still encounter
These codes appear in older IRS instructions and some tax software. They’re still widely used:
Men’s and boys’ clothing:
- 315221 — Men’s and Boys’ Cut and Sew Underwear and Nightwear Manufacturing
- 315222 — Men’s and Boys’ Cut and Sew Suit, Coat and Overcoat Manufacturing
- 31522 — Men’s and Boys’ Cut and Sew Clothing Manufacturing (broader)
Women’s and girls’ clothing:
- 315231 — Women’s and Girls’ Cut and Sew Lingerie, Loungewear and Nightwear Manufacturing
- 315232 — Women’s and Girls’ Cut and Sew Blouse and Shirt Manufacturing
- 315233 — Women’s and Girls’ Cut and Sew Dress Manufacturing
- 315234 — Women’s and Girls’ Cut and Sew Suit, Coat, Tailored Jacket and Skirt Manufacturing
- 315239 — Other Women’s and Girls’ Cut and Sew Clothing Manufacturing
- 31523 — Women’s and Girls’ Cut and Sew Clothing Manufacturing (broader)
Infants’ clothing:
- 315291 — Infants’ Cut and Sew Apparel Manufacturing (clothing for children 24 months and under)
Other apparel:
- 315299 — All Other Cut and Sew Apparel Manufacturing (uniforms, costumes, band uniforms, academic gowns)
- 315292 — Fur and Leather Apparel Manufacturing (excludes gloves — those fall under 315990)
If you make a mix of women’s and men’s clothing, choose the code that best represents your primary product line by sales volume. You only get one code on Schedule C.
NAICS codes for clothing retailers and online stores
If you resell clothing you didn’t make, the 315xx codes don’t apply. Retail clothing businesses use the 448xx series:
| Code | Description |
|---|---|
| 448110 | Men’s Clothing Stores |
| 448120 | Women’s Clothing Stores |
| 448130 | Children’s and Infants’ Clothing Stores |
| 448140 | Family Clothing Stores |
| 448150 | Clothing Accessories Stores |
| 448190 | Other Clothing Stores (boutiques, specialty stores) |
For online clothing stores (selling primarily through a website or marketplace without making the goods yourself), the NAICS code is:
- 454110 — Electronic Shopping and Mail-Order Houses
This applies to Etsy resellers, dropshipping clothing businesses, and online boutiques buying from wholesale suppliers.
Special cases worth knowing
Custom clothing and tailoring
If you make custom garments for individual clients (measuring, cutting, and sewing to order), the older IRS code listings often point to the Men’s or Women’s cut-and-sew codes. Tailoring is specifically mentioned in some code descriptions as falling within the cut-and-sew manufacturing category. The current consolidated code would be 315250.
Sportswear and athletic clothing
Yoga wear, athletic gear, and sport-specific clothing has its own code: 339920 — Sporting and Athletic Goods Manufacturing. If your clothing line is primarily sport or activewear, this may be a better fit than the general 315xx codes.
Screen printing and embroidery on purchased garments
If you buy plain t-shirts, hoodies, or other garments and then apply screen printing, embroidery, or other decorations, the code depends on the extent of transformation. Heavy decoration work is typically still classified under 315250 (or the applicable 315xxx code). Light customisation on resale items may lean toward retail. When in doubt, consult a tax professional — this is a grey area.
How to choose the right code
Here’s a simple decision path:
- Do you make the garments yourself from fabric? → Start with 315250 (or the specific older code that matches your primary product)
- Do you only resell finished clothing? → Use 448110-448190 depending on your product focus, or 454110 for primarily online
- Do you sell online AND make the clothing? → You’re a manufacturer. Use 315250 (or specific 315xxx)
- Do you make sportswear or athletic clothing? → Consider 339920 instead
The NAICS codes for handmade businesses post covers codes for soap, jewellery, candles, and other crafts if you make a mix of product types.
Tracking your costs once you’ve sorted your code
Choosing your NAICS code is the first step. The IRS will then expect your Schedule C to show reasonable inventory costs, material expenses, and potentially COGS for your clothing business.
That’s where a lot of clothing makers run into trouble — especially as they scale. Tracking fabric purchases, notions, thread, buttons, and labour costs per garment is genuinely complex. A spreadsheet works when you’re making ten dresses a month. At fifty, it starts to break down.
Craftybase’s apparel manufacturing software handles exactly this: you set up recipes (bills of materials) for each garment, track your fabric and notions inventory, and the software calculates your cost per unit automatically. At tax time, your COGS and Schedule C figures are generated from real data — not guesswork.
If you’re currently using a spreadsheet to track your fabric inventory, the apparel inventory spreadsheet page has a free template to get you started before you’re ready for a full software solution.
Frequently Asked Questions
What NAICS code should I use for my Etsy clothing shop?
If you make the clothing yourself from fabric, use 315250 (Cut and Sew Apparel Manufacturing). You're a manufacturer, not a retailer — even if you sell through Etsy. If you only resell finished clothing you didn't make, use 448190 (Other Clothing Stores) or 454110 for online-only resellers.
What is the NAICS code for an online clothing store that resells wholesale goods?
The standard code for online resale is 454110 — Electronic Shopping and Mail-Order Houses. This covers businesses that sell primarily through websites or marketplaces without manufacturing the product. If you also have a physical retail location, the 448xx series (e.g., 448120 for women's clothing stores) may be more appropriate.
Did the NAICS codes for clothing change recently?
Yes. The 2022 NAICS revision consolidated many of the specific 6-digit clothing codes that existed before — codes like 315231, 315232, 315233, and 315234 were merged into the broader 315250. The IRS Schedule C instructions sometimes still reference the older codes, which can cause confusion. Both old and new codes are acceptable when filing; use 315250 if you want to use the current Census Bureau classification.
What NAICS code covers costumes, uniforms, and specialty apparel?
Costumes, uniforms, academic gowns, band uniforms, and other specialty garments are typically covered by 315299 — All Other Cut and Sew Apparel Manufacturing. This is the catch-all for garments not covered by more specific cut-and-sew codes. Under the 2022 NAICS revision, this falls under the consolidated 315250 code.
Do I need to use a specific code if I make both men's and women's clothing?
Schedule C only has one field for your principal business activity code. If you make a range of clothing for different demographics, choose the code that best represents your primary product line by sales volume. Under the 2022 NAICS structure, 315250 covers all cut-and-sew manufacturing regardless of the gender or age of the intended wearer — which makes this simpler than it used to be.
How does my NAICS code affect my Schedule C deductions?
A manufacturing NAICS code signals to the IRS that your business has significant material costs and inventory. This supports your ability to claim fabric, notions, thread, and other raw materials as cost of goods sold (COGS) on Schedule C. Choosing a retail code when you're actually manufacturing garments can create unnecessary scrutiny — your cost profile won't match the IRS's benchmark for that industry.
Ready to track your clothing business costs properly?
Once you’ve sorted your NAICS code, the next step is making sure your books actually support the deductions you’re claiming. That means tracking every metre of fabric, every spool of thread, and every hour of labour that goes into your garments.
Craftybase is built for exactly this kind of business. Sign up for a free 14-day trial and see how much easier cost tracking gets when you’re not doing it in spreadsheets.
