Powered by LevrNAICS 327120: Clay building material and refractories manufacturing
NAICS 327120 is the industry code for clay building material and refractories manufacturing. Use it on loan applications, tax forms and registrations. Explore financing for manufacturing and start your application when you are ready.
What 327120 covers
This code covers plants that make clay building materials and refractories, including clay brick, ceramic wall and floor tile, clay pipe, roofing tile and heat resistant refractory brick and shapes used to line furnaces and kilns.
Included in this code
- Clay face brick
- Ceramic wall and floor tile
- Clay roofing tile
- Vitrified clay sewer pipe
- Refractory brick and shapes
- Castable refractories and mortars
Not this code
- Concrete block and brick: see 327331 Concrete block and brick manufacturing
- Pottery and vitreous china: see 327110 Pottery, ceramics, and plumbing fixture manufacturing
- Brick and tile wholesaling: see 423320 Brick, stone, and related construction material merchant wholesalers
Businesses that use 327120
Financing for this trade
Brick and refractory makers finance kilns, presses and handling equipment with equipment loans and plants with SBA 504 or conventional mortgages, plus lines of credit for seasonal inventory. Lenders look at construction cycles, energy costs and steel or foundry customer concentration.
Apply for funding with AIIs 327120 the right code for a brick, tile or refractory manufacturer?
Yes, if you make clay brick, ceramic tile, clay pipe or refractory products. Concrete block and concrete brick belong in 327331, while pottery and toilets belong in 327110. If you mainly sell brick and tile made by others to contractors, use wholesale code 423320 instead of 327120.
What is the SBA size standard for 327120?
Under 13 CFR 121.201, a business classified under NAICS 327120 is small if it averages no more than 750 employees, counting affiliates, over the prior 24 months. SBA uses that number for loan eligibility and federal agencies use it for small business set asides. A firm above it can still qualify for SBA 7(a) and 504 loans under the alternative standard of $15 million tangible net worth and $5 million average net income.
How do brick and tile plants finance kilns?
Kilns are long lived assets, so plants usually finance them with long term equipment loans or roll them into an SBA 504 loan alongside building improvements. Brick yards build inventory in winter for spring construction, so a revolving line sized to that buildup is common. Lenders look at energy contracts and backlog.
What does NAICS 327120 cover?
Clay building material and refractories manufacturing. Industry level code in NAICS 2022, under 31-33 Manufacturing, 327 Nonmetallic mineral product manufacturing, 3271 Clay product and refractory manufacturing, 32712 Clay building material and refractories manufacturing.
What financing do NAICS 327120 businesses use?
Equipment financing, working capital, SBA loans and invoice factoring are the products placed most for manufacturing businesses. Start an application and the AI matches the deal to lenders that fund this code.
Where do I put NAICS 327120?
On the SBA loan application, on federal Schedule C or Form 1120, on SAM.gov and state registrations, and on most lender applications. A business can report more than one code; use this one if it describes what produces most of your revenue.