If you make handmade clothing and need to complete a Schedule C form or register for sales tax, choosing a code for your Principal Business or Professional Activity (NAICS) can be confusing! We outline some of the most common codes for fabric based manufacturing businesses.

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

Cut and Sew Clothing Manufacturing

From here, 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.

The codes from here are split into Womens, Mens and Other.

Men's clothing NAICS codes

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

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

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

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.