[Code of Federal Regulations]
[Title 40, Volume 27]
[Revised as of July 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 40CFR372.23]

[Page 467-474]
 
                   TITLE 40--PROTECTION OF ENVIRONMENT
 
         CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED)
 
PART 372_TOXIC CHEMICAL RELEASE REPORTING: COMMUNITY RIGHT-TO-KNOW--
Table of Contents
 
                    Subpart B_Reporting Requirements
 
Sec.  372.23  SIC and NAICS codes to which this Part applies.

    The requirements of this part apply to facilities in the following 
SIC and NAICS codes. This section contains three listings. Paragraph (a) 
of this section lists the SIC codes to which this part applies. 
Paragraph (b) of this section lists the NAICS codes that correspond to 
SIC codes 20 through 39 to which this part applies. Paragraph (c) of 
this section lists the NAICS codes that correspond to SIC codes other 
than SIC codes 20 through 39 to which this part applies.
    (a) SIC codes.

------------------------------------------------------------------------
 Major group or industry code        Exceptions and/or limitations
------------------------------------------------------------------------
10...........................  Except 1011, 1081, and 1094.
12...........................  Except 1241.
20 through 39
4911, 4931, 4939.............  Limited to facilities that combust coal
                                and/or oil for the purpose of generating
                                power for distribution in commerce.

[[Page 468]]


4953.........................  Limited to facilities regulated under the
                                Resource Conservation and Recovery Act,
                                42 U.S.C. 6921, et seq.
5169
5171
7389.........................  Limited to facilities primarily engaged
                                in solvent recovery services on a
                                contract or fee basis.
------------------------------------------------------------------------

    (b) NAICS codes that correspond to SIC codes 20 through 39.

------------------------------------------------------------------------
  Subsector code or industry
             code                    Exceptions and/or limitations
------------------------------------------------------------------------
311..........................  Except 311119--Exception is limited to
                                facilities primarily engaged in Custom
                                Grain Grinding for Animal Feed
                                (previously classified under SIC 0723,
                                Crop Preparation Services for Market,
                                Except Cotton Ginning);
                               Except 311330--Exception is limited to
                                facilities primarily engaged in the
                                retail sale of candy, nuts, popcorn and
                                other confections not for immediate
                                consumption made on the premises
                                (previously classified under SIC 5441,
                                Candy, Nut, and Confectionery Stores);
                               Except 311340--Exception is limited to
                                facilities primarily engaged in the
                                retail sale of candy, nuts, popcorn and
                                other confections not for immediate
                                consumption made on the premises
                                (previously classified under SIC 5441,
                                Candy, Nut, and Confectionery Stores);
                               Except 311811--Retail Bakeries
                                (previously classified under SIC 5461,
                                Retail Bakeries);
                               Except 311611--Exception is limited to
                                facilities primarily engaged in Custom
                                Slaughtering for individuals (previously
                                classified under SIC 0751, Livestock
                                Services, Except Veterinary,
                                Slaughtering, custom: for individuals);
                               Except 311612--Exception is limited to
                                facilities primarily engaged in the
                                cutting up and resale of purchased fresh
                                carcasses for the trade (including boxed
                                beef), (previously classified under SIC
                                5147, Meats and Meat Products);
312..........................  Except 312229--Exception is limited to
                                facilities primarily engaged in
                                providing Tobacco Sheeting Services
                                (previously classified under SIC 7389,
                                Business Services, NEC);
313..........................  Except 313311--Exception is limited to
                                facilities primarily engaged in
                                converting broadwoven piece goods and
                                broadwoven textiles, (previously
                                classified under SIC 5131, Piece Goods
                                Notions, and Other Dry Goods, broadwoven
                                and non-broadwoven piece good
                                converters), and facilities primarily
                                engaged in sponging fabric for tailors
                                and dressmakers (previously classified
                                under SIC 7389, Business Services, NEC
                                (Sponging fabric for tailors and
                                dressmakers));
                               Except 313312--Exception is limited to
                                facilities primarily engaged in
                                converting narrow woven Textiles, and
                                narrow woven piece goods, (previously
                                classified under SIC 5131, Piece Goods
                                Notions, and Other Dry Goods,
                                converters, except broadwoven fabric);
314..........................  Except 314121--Exception is limited to
                                facilities primarily engaged in making
                                Custom drapery for retail sale
                                (previously classified under SIC 5714,
                                Drapery, Curtain, and Upholstery
                                Stores);
                               Except 314129--Exception is limited to
                                facilities primarily engaged in making
                                Custom slipcovers for retail sale
                                (previously classified under SIC 5714,
                                Drapery, Curtain, and Upholstery
                                Stores);
                               Except 314999--Exception is limited to
                                facilities primarily engaged in Binding
                                carpets and rugs for the trade, Carpet
                                cutting and binding, and Embroidering on
                                textile products (except apparel) for
                                the trade (previously classified under
                                SIC 7389, Business Services Not
                                Elsewhere Classified, Embroidering of
                                advertising on shirts and Rug binding
                                for the trade);
315..........................  Except 315222--Exception is limited to
                                custom tailors primarily engaged in
                                making and selling men's and boys'
                                suits, cut and sewn from purchased
                                fabric (previously classified under SIC
                                5699, Miscellaneous Apparel and
                                Accessory Stores (custom tailors));
                               Except 315223--Exception is limited to
                                custom tailors primarily engaged in
                                making and selling men's and boys' dress
                                shirts, cut and sewn from purchased
                                fabric (previously classified under SIC
                                5699, Miscellaneous Apparel and
                                Accessory Stores (custom tailors));
                               Except 315233--Exception is limited to
                                custom tailors primarily engaged in
                                making and selling bridal dresses or
                                gowns, or women's, misses' and girls'
                                dresses cut and sewn from purchased
                                fabric (except apparel
                                contractors)(custom dressmakers)
                                (previously classified under SIC Code
                                5699, Miscellaneous Apparel and
                                Accessory Stores);
316
321
322
323..........................  Except 323114--Exception is limited to
                                facilities primarily engaged in
                                reproducing text, drawings, plans, maps,
                                or other copy, by blueprinting,
                                photocopying, mimeographing, or other
                                methods of duplication other than
                                printing or microfilming (i.e., instant
                                printing) (previously classified under
                                SIC 7334, Photocopying and Duplicating
                                Services, (instant printing));
324
325..........................  Except 325998--Exception is limited to
                                facilities primarily engaged in Aerosol
                                can filling on a job order or contract
                                basis (previously classified under SIC
                                7389, Business Services, NEC (aerosol
                                packaging));
326..........................  Except 326212--Tire Retreading,
                                (previously classified under SIC 7534,
                                Tire Retreading and Repair Shops
                                (rebuilding));
327
331

[[Page 469]]


332
333
334..........................  Except 334611--Software Reproducing
                                (previously classified under SIC 7372,
                                Prepackaged Software, (reproduction of
                                software));
                               Except 334612--Exception is limited to
                                facilities primarily engaged in mass
                                reproducing pre-recorded Video
                                cassettes, and mass reproducing Video
                                tape or disk (previously classified
                                under SIC 7819, Services Allied to
                                Motion Picture Production (reproduction
                                of Video));
335..........................  Except 335312--Exception is limited to
                                facilities primarily engaged in armature
                                rewinding on a factory basis (previously
                                classified under SIC 7694 (Armature
                                Rewinding Shops (remanufacturing));
336
337..........................  Except 337110--Exception is limited to
                                facilities primarily engaged in the
                                retail sale of household furniture and
                                that manufacture custom wood kitchen
                                cabinets and counter tops (previously
                                classified under SIC 5712, Furniture
                                Stores (custom wood cabinets));
                               Except 337121--Exception is limited to
                                facilities primarily engaged in the
                                retail sale of household furniture and
                                that manufacture custom made upholstered
                                household furniture (previously
                                classified under SIC 5712, Furniture
                                Stores (upholstered, custom made
                                furniture));
                               Except 337122--Exception is limited to
                                facilities primarily engaged in the
                                retail sale of household furniture and
                                that manufacture nonupholstered,
                                household type, custom wood furniture
                                (previously classified under SIC 5712,
                                Furniture Stores (custom made wood
                                nonupholstered household furniture
                                except cabinets));
339..........................  Except 339115--Exception is limited to
                                lens grinding facilities that are
                                primarily engaged in the retail sale of
                                eyeglasses and contact lenses to
                                prescription for individuals (previously
                                classified under SIC 5995, Optical Goods
                                Stores (optical laboratories grinding of
                                lenses to prescription));
                               Except 339116--Dental Laboratories
                                (previously classified under SIC 8072,
                                Dental Laboratories);
111998.......................  Limited to facilities primarily engaged
                                in reducing maple sap to maple syrup
                                (previously classified under SIC 2099,
                                Food Preparations, NEC, Reducing Maple
                                Sap to Maple Syrup);
211112.......................  Limited to facilities that recover sulfur
                                from natural gas (previously classified
                                under SIC 2819, Industrial Inorganic
                                Chemicals, NEC (recovering sulfur from
                                natural gas));
212324.......................  Limited to facilities operating without a
                                mine or quarry and that are primarily
                                engaged in beneficiating kaolin and clay
                                (previously classified under SIC 3295,
                                Minerals and Earths, Ground or Otherwise
                                Treated (grinding, washing, separating,
                                etc. of minerals in SIC 1455));
212325.......................  Limited to facilities operating without a
                                mine or quarry and that are primarily
                                engaged in beneficiating clay and
                                ceramic and refractory minerals
                                (previously classified under SIC 3295,
                                Minerals and Earths, Ground or Otherwise
                                Treated (grinding, washing, separating,
                                etc. of minerals in SIC 1459));
212393.......................  Limited to facilities operating without a
                                mine or quarry and that are primarily
                                engaged in beneficiating chemical or
                                fertilizer mineral raw materials
                                (previously classified under SIC 3295,
                                Minerals and Earths, Ground or Otherwise
                                Treated (grinding, washing, separating,
                                etc. of minerals in SIC 1479));
212399.......................  Limited to facilities operating without a
                                mine or quarry and that are primarily
                                engaged in beneficiating nonmetallic
                                minerals (previously classified under
                                SIC 3295, Minerals and Earths, Ground or
                                Otherwise Treated (grinding, washing,
                                separating, etc. of minerals in SIC
                                1499));
488390.......................  Limited to facilities that are primarily
                                engaged in providing routine repair and
                                maintenance of ships and boats from
                                floating drydocks (previously classified
                                under SIC 3731, Shipbuilding and
                                Repairing (floating drydocks not
                                associated with a shipyard));
511110
511120
511130
511140.......................  Except facilities that are primarily
                                engaged in furnishing services for
                                direct mail advertising including
                                Address list compilers, Address list
                                publishers, Address list publishers and
                                printing combined, Address list
                                publishing, Business directory
                                publishers, Catalog of collections
                                publishers, Catalog of collections
                                publishers and printing combined,
                                Mailing list compilers, Directory
                                compilers, and Mailing list compiling
                                services (previously classified under
                                SIC 7331, Direct Mail Advertising
                                Services (mailing list compilers));
511191
511199
512220
512230.......................  Except facilities primarily engaged in
                                Music copyright authorizing use, Music
                                copyright buying and licensing, and
                                Music publishers working on their own
                                account (previously classified under SIC
                                8999, Services, NEC (music publishing));
516110.......................  Limited to facilities primarily engaged
                                in Internet newspaper publishing
                                (previously classified under SIC 2711,
                                Newspapers: Publishing, or Publishing
                                and Printing), Internet periodical
                                publishing (previously classified under
                                SIC 2721, Periodicals: Publishing, or
                                Publishing and Printing), Internet book
                                publishing (previously classified under
                                SIC 2731, Books: Publishing, or
                                Publishing and Printing), Miscellaneous
                                Internet publishing (previously
                                classified under SIC 2741, Miscellaneous
                                Publishing), Internet greeting card
                                publishers (previously classified under
                                SIC 2771, Greeting Cards);

[[Page 470]]


541710.......................  Limited to facilities that are primarily
                                engaged in Guided missile and space
                                vehicle engine research and development
                                (previously classified under SIC 3764,
                                Guided Missile and Space Vehicle
                                Propulsion Units and Propulsion Unit
                                Parts), and in Guided missile and space
                                vehicle parts (except engines) research
                                and development (previously classified
                                under SIC 3769, Guided Missile and Space
                                Vehicle Parts and Auxiliary Equipment,
                                Not Elsewhere Classified);
811490.......................  Limited to facilities that are primarily
                                engaged in repairing and servicing
                                pleasure and sail boats without
                                retailing new boats (previously
                                classified under SIC 3732, Boat Building
                                and Repairing (pleasure boat building));
------------------------------------------------------------------------

    (c) NAICS codes that correspond to SIC codes other than SIC codes 20 
through 39.

------------------------------------------------------------------------
  Subsector or industry code         Exceptions and/or limitations
------------------------------------------------------------------------
212111
212112
212113
212221
212222
212231
212234
212299
221111.......................  Limited to facilities that combust coal
                                and/or oil for the purpose of generating
                                power for distribution in commerce.
221112.......................  Limited to facilities that combust coal
                                and/or oil for the purpose of generating
                                power for distribution in commerce.
221113.......................  Limited to facilities that combust coal
                                and/or oil for the purpose of generating
                                power for distribution in commerce.
221119.......................  Limited to facilities that combust coal
                                and/or oil for the purpose of generating
                                power for distribution in commerce.
221121.......................  Limited to facilities that combust coal
                                and/or oil for the purpose of generating
                                power for distribution in commerce.
221122.......................  Limited to facilities that combust coal
                                and/or oil for the purpose of generating
                                power for distribution in commerce.
424690
424710
425110.......................  Limited to facilities previously
                                classified in SIC 5169, Chemicals and
                                Allied Products, Not Elsewhere
                                Classified.
425120.......................  Limited to facilities previously
                                classified in SIC 5169, Chemicals and
                                Allied Products, Not Elsewhere
                                Classified.
562112.......................  Limited to facilities primarily engaged
                                in solvent recovery services on a
                                contract or fee basis (previously
                                classified under SIC 7389, Business
                                Services, NEC);
562211.......................  Limited to facilities regulated under the
                                Resource Conservation and Recovery Act,
                                subtitle C, 42 U.S.C. 6921 et seq.
562212.......................  Limited to facilities regulated under the
                                Resource Conservation and Recovery Act,
                                subtitle C, 42 U.S.C. 6921 et seq.
562213.......................  Limited to facilities regulated under the
                                Resource Conservation and Recovery Act,
                                subtitle C, 42 U.S.C. 6921 et seq.
562219.......................  Limited to facilities regulated under the
                                Resource Conservation and Recovery Act,
                                subtitle C, 42 U.S.C. 6921 et seq.
562920.......................  Limited to facilities regulated under the
                                Resource Conservation and Recovery Act,
                                subtitle C, 42 U.S.C. 6921 et seq.
------------------------------------------------------------------------


[71 FR 32474, June 6, 2006]

    Effective Date Note: At 73 FR 32470, June 9, 2008, Sec.  372.23 was 
amended by revising paragraphs (b) and (c), effective August 8, 2008. 
For the convenience of the user, the revised text is set forth as 
follows:



                   TITLE 40--PROTECTION OF ENVIRONMENT
 
         CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY (CONTINUED)
 
PART 372_TOXIC CHEMICAL RELEASE REPORTING: COMMUNITY RIGHT-TO-KNOW--
Table of Contents
 
                    Subpart B_Reporting Requirements
 
Sec.  372.23  SIC and NAICS codes to which this Part applies.

                                * * * * *

    (b) NAICS codes that correspond to SIC codes 20 through 39.

------------------------------------------------------------------------
  Subsector code or industry code       Exceptions and/or limitations
------------------------------------------------------------------------
113310 Logging....................

[[Page 471]]


311 Food Manufacturing............  Except 311119--Exception is limited
                                     to facilities primarily engaged in
                                     Custom Grain Grinding for Animal
                                     Feed (previously classified under
                                     SIC 0723, Crop Preparation Services
                                     for Market, Except Cotton Ginning);
                                    Except 311330--Exception is limited
                                     to facilities primarily engaged in
                                     the retail sale of candy, nuts,
                                     popcorn and other confections not
                                     for immediate consumption made on
                                     the premises (previously classified
                                     under SIC 5441, Candy, Nut, and
                                     Confectionery Stores);
                                    Except 311340--Exception is limited
                                     to facilities primarily engaged in
                                     the retail sale of candy, nuts,
                                     popcorn and other confections not
                                     for immediate consumption made on
                                     the premises (previously classified
                                     under SIC 5441, Candy, Nut, and
                                     Confectionery Stores);
                                    Except 311811--Retail Bakeries
                                     (previously classified under SIC
                                     5461, Retail Bakeries);
                                    Except 311611--Exception is limited
                                     to facilities primarily engaged in
                                     Custom Slaughtering for individuals
                                     (previously classified under SIC
                                     0751, Livestock Services, Except
                                     Veterinary, Slaughtering, custom:
                                     for individuals);
                                    Except 311612--Exception is limited
                                     to facilities primarily engaged in
                                     the cutting up and resale of
                                     purchased fresh carcasses for the
                                     trade (including boxed beef), and
                                     in the wholesale distribution of
                                     fresh, cured, and processed (but
                                     not canned) meats and lard
                                     (previously classified under SIC
                                     5147, Meats and Meat Products);
312 Beverage and Tobacco Product    Except 312112--Exception is limited
 Manufacturing.                      to facilities primarily engaged in
                                     bottling mineral or spring water
                                     (previously classified under SIC
                                     5149, Groceries and Related
                                     Products, NEC);
                                    Except 312229--Exception is limited
                                     to facilities primarily engaged in
                                     providing Tobacco Sheeting Services
                                     (previously classified under SIC
                                     7389, Business Services, NEC);
313 Textile Mills.................  Except 313311--Exception is limited
                                     to facilities primarily engaged in
                                     converting broadwoven piece goods
                                     and broadwoven textiles,
                                     (previously classified under SIC
                                     5131, Piece Goods Notions, and
                                     Other Dry Goods, broadwoven and non-
                                     broadwoven piece good converters),
                                     and facilities primarily engaged in
                                     sponging fabric for tailors and
                                     dressmakers (previously classified
                                     under SIC 7389, Business Services,
                                     NEC (Sponging fabric for tailors
                                     and dressmakers));
                                    Except 313312--Exception is limited
                                     to facilities primarily engaged in
                                     converting narrow woven Textiles,
                                     and narrow woven piece goods,
                                     (previously classified under SIC
                                     5131, Piece Goods Notions, and
                                     Other Dry Goods, converters, except
                                     broadwoven fabric);
314 Textile Product Mills.........  Except 314121--Exception is limited
                                     to facilities primarily engaged in
                                     making Custom drapery for retail
                                     sale (previously classified under
                                     SIC 5714, Drapery, Curtain, and
                                     Upholstery Stores);
                                    Except 314129--Exception is limited
                                     to facilities primarily engaged in
                                     making Custom slipcovers for retail
                                     sale (previously classified under
                                     SIC 5714, Drapery, Curtain, and
                                     Upholstery Stores);
                                    Except 314999--Exception is limited
                                     to facilities primarily engaged in
                                     Binding carpets and rugs for the
                                     trade, Carpet cutting and binding,
                                     and Embroidering on textile
                                     products (except apparel) for the
                                     trade (previously classified under
                                     SIC 7389, Business Services Not
                                     Elsewhere Classified, Embroidering
                                     of advertising on shirts and Rug
                                     binding for the trade);
315 Apparel Manufacturing.........  Except 315222--Exception is limited
                                     to custom tailors primarily engaged
                                     in making and selling men's and
                                     boys' suits, cut and sewn from
                                     purchased fabric (previously
                                     classified under SIC 5699,
                                     Miscellaneous Apparel and Accessory
                                     Stores (custom tailors));
                                    Except 315223--Exception is limited
                                     to custom tailors primarily engaged
                                     in making and selling men's and
                                     boys' dress shirts, cut and sewn
                                     from purchased fabric (previously
                                     classified under SIC 5699,
                                     Miscellaneous Apparel and Accessory
                                     Stores (custom tailors));
                                    Except 315233--Exception is limited
                                     to custom tailors primarily engaged
                                     in making and selling bridal
                                     dresses or gowns, or women's,
                                     misses' and girls' dresses cut and
                                     sewn from purchased fabric (except
                                     apparel contractors)(custom
                                     dressmakers) (previously classified
                                     under SIC Code 5699, Miscellaneous
                                     Apparel and Accessory Stores);
316 Leather and Allied Product
 Manufacturing.
321 Wood Product Manufacturing....
322 Paper Manufacturing...........
323 Printing and Related Support    Except 323114--Exception is limited
 Activities.                         to facilities primarily engaged in
                                     reproducing text, drawings, plans,
                                     maps, or other copy, by
                                     blueprinting, photocopying,
                                     mimeographing, or other methods of
                                     duplication other than printing or
                                     microfilming (i.e., instant
                                     printing) (previously classified
                                     under SIC 7334, Photocopying and
                                     Duplicating Services, (instant
                                     printing));
324 Petroleum and Coal Products
 Manufacturing.
325 Chemical Manufacturing........  Except 325998--Exception is limited
                                     to facilities primarily engaged in
                                     Aerosol can filling on a job order
                                     or contract basis (previously
                                     classified under SIC 7389, Business
                                     Services, NEC (aerosol packaging));

[[Page 472]]


326 Plastics and Rubber Products    Except 326212--Tire Retreading,
 Manufacturing.                      (previously classified under SIC
                                     7534, Tire Retreading and Repair
                                     Shops (rebuilding));
327 Nonmetallic Mineral Product     Except 327112--Exception is limited
 Manufacturing.                      to facilities primarily engaged in
                                     manufacturing and selling pottery
                                     on site (previously classified
                                     under SIC 5719, Miscellaneous
                                     Homefurnishing Stores);
331 Primary Metal Manufacturing...
332 Fabricated Metal Product
 Manufacturing.
333 Machinery Manufacturing.......
334 Computer and Electronic         Except 334611--Software Reproducing
 Product Manufacturing.              (previously classified under SIC
                                     7372, Prepackaged Software,
                                     (reproduction of software));
                                    Except 334612--Exception is limited
                                     to facilities primarily engaged in
                                     mass reproducing pre-recorded Video
                                     cassettes, and mass reproducing
                                     Video tape or disk (previously
                                     classified under SIC 7819, Services
                                     Allied to Motion Picture Production
                                     (reproduction of Video));
335 Electrical Equipment,           Except 335312--Exception is limited
 Appliance, and Component            to facilities primarily engaged in
 Manufacturing.                      armature rewinding on a factory
                                     basis (previously classified under
                                     SIC 7694 (Armature Rewinding Shops
                                     (remanufacturing));
336 Transportation Equipment
 Manufacturing.
337 Furniture and Related Product   Except 337110--Exception is limited
 Manufacturing.                      to facilities primarily engaged in
                                     the retail sale of household
                                     furniture and that manufacture
                                     custom wood kitchen cabinets and
                                     counter tops (previously classified
                                     under SIC 5712, Furniture Stores
                                     (custom wood cabinets));
                                    Except 337121--Exception is limited
                                     to facilities primarily engaged in
                                     the retail sale of household
                                     furniture and that manufacture
                                     custom made upholstered household
                                     furniture (previously classified
                                     under SIC 5712, Furniture Stores
                                     (upholstered, custom made
                                     furniture));
                                    Except 337122--Exception is limited
                                     to facilities primarily engaged in
                                     the retail sale of household
                                     furniture and that manufacture
                                     nonupholstered, household type,
                                     custom wood furniture (previously
                                     classified under SIC 5712,
                                     Furniture Stores (custom made wood
                                     nonupholstered household furniture
                                     except cabinets));
339 Miscellaneous Manufacturing...  Except 339113--Exception is limited
                                     to facilities primarily engaged in
                                     manufacturing orthopedic devices to
                                     prescription in a retail
                                     environment (previously classified
                                     under SIC 5999, Miscellaneous
                                     Retail Stores, NEC);
                                    Except 339115--Exception is limited
                                     to lens grinding facilities that
                                     are primarily engaged in the retail
                                     sale of eyeglasses and contact
                                     lenses to prescription for
                                     individuals (previously classified
                                     under SIC 5995, Optical Goods
                                     Stores (optical laboratories
                                     grinding of lenses to
                                     prescription));
                                    Except 339116--Dental Laboratories
                                     (previously classified under SIC
                                     8072, Dental Laboratories);
111998 All Other Miscellaneous      Limited to facilities primarily
 Crop Farming.                       engaged in reducing maple sap to
                                     maple syrup (previously classified
                                     under SIC 2099, Food Preparations,
                                     NEC, Reducing Maple Sap to Maple
                                     Syrup);
211112 Natural Gas Liquid           Limited to facilities that recover
 Extraction.                         sulfur from natural gas (previously
                                     classified under SIC 2819,
                                     Industrial Inorganic chemicals, NEC
                                     (recovering sulfur from natural
                                     gas));
212324 Kaolin and Ball Clay Mining  Limited to facilities operating
                                     without a mine or quarry and that
                                     are primarily engaged in
                                     beneficiating kaolin and clay
                                     (previously classified under SIC
                                     3295, Minerals and Earths, Ground
                                     or Otherwise Treated (grinding,
                                     washing, separating, etc. of
                                     minerals in SIC 1455));
212325 Mining.....................  Limited to facilities operating
                                     without a mine or quarry and that
                                     are primarily engaged in
                                     beneficiating clay and ceramic and
                                     refractory minerals (previously
                                     classified under SIC 3295, Minerals
                                     and Earths, Ground or Otherwise
                                     Treated (grinding, washing,
                                     separating, etc. of minerals in SIC
                                     1459));
212393 Other Chemical and           Limited to facilities operating
 Fertilizer Mineral Mining.          without a mine or quarry and that
                                     are primarily engaged in
                                     beneficiating chemical or
                                     fertilizer mineral raw materials
                                     (previously classified under SIC
                                     3295, Minerals and Earths, Ground
                                     or Otherwise Treated (grinding,
                                     washing, separating, etc. of
                                     minerals in SIC 1479));
212399 All Other Nonmetallic        Limited to facilities operating
 Mineral Mining.                     without a mine or quarry and that
                                     are primarily engaged in
                                     beneficiating nonmetallic minerals
                                     (previously classified under SIC
                                     3295, Minerals and Earths, Ground
                                     or Otherwise Treated (grinding,
                                     washing, separating, etc. of
                                     minerals in SIC 1499));
488390 Other Support Activities     Limited to facilities that are
 for Water Transportation.           primarily engaged in providing
                                     routine repair and maintenance of
                                     ships and boats from floating
                                     drydocks (previously classified
                                     under SIC 3731, Shipbuilding and
                                     Repairing (floating drydocks not
                                     associated with a shipyard));
511110 Newspaper Publishers.......
511120 Periodical Publishers......
511130 Book Publishers............

[[Page 473]]


511140 Directory and Mailing List   Except facilities that are primarily
 Publishers.                         engaged in furnishing services for
                                     direct mail advertising including
                                     Address list compilers, Address
                                     list publishers, Address list
                                     publishers and printing combined,
                                     Address list publishing , Business
                                     directory publishers, Catalog of
                                     collections publishers, Catalog of
                                     collections publishers and printing
                                     combined, Mailing list compilers,
                                     Directory compilers, and Mailing
                                     list compiling services (previously
                                     classified under SIC 7331, Direct
                                     Mail Advertising Services (mailing
                                     list compilers));
511191 Greeting Card Publishers...
511199 All Other Publishers.......
512220 Integrated Record
 Production/Distribution.
512230 Music Publishers...........  Except facilities primarily engaged
                                     in Music copyright authorizing use,
                                     Music copyright buying and
                                     licensing, and Music publishers
                                     working on their own account
                                     (previously classified under SIC
                                     8999, Services, NEC (music
                                     publishing));
519130 Internet Publishing and      Limited to facilities primarily
 Broadcasting and Web Search         engaged in Internet newspaper
 Portals.                            publishing (previously classified
                                     under SIC 2711, Newspapers:
                                     Publishing, or Publishing and
                                     Printing), Internet periodical
                                     publishing (previously classified
                                     under SIC 2721, Periodicals:
                                     Publishing, or Publishing and
                                     Printing), Internet book publishing
                                     (previously classified under SIC
                                     2731, Books: Publishing, or
                                     Publishing and Printing),
                                     Miscellaneous Internet publishing
                                     (previously classified under SIC
                                     2741, Miscellaneous Publishing),
                                     Internet greeting card publishers
                                     (previously classified under SIC
                                     2771, Greeting Cards); Except for
                                     facilities primarily engaged in web
                                     search portals;
541712 Research and Development in  Limited to facilities that are
 the Physical, Engineering, and      primarily engaged in Guided missile
 Life Sciences (except               and space vehicle engine research
 Biotechnology).                     and development (previously
                                     classified under SIC 3764, Guided
                                     Missile and Space Vehicle
                                     Propulsion Units and Propulsion
                                     Unit Parts), and in Guided missile
                                     and space vehicle parts (except
                                     engines) research and development
                                     (previously classified under SIC
                                     3769, Guided Missile and Space
                                     Vehicle Parts and Auxiliary
                                     Equipment, Not Elsewhere
                                     Classified);
811490 Other Personal and           Limited to facilities that are
 Household Goods Repair and          primarily engaged in repairing and
 Maintenance.                        servicing pleasure and sail boats
                                     without retailing new boats
                                     (previously classified under SIC
                                     3732, Boat Building and Repairing
                                     (pleasure boat building));
------------------------------------------------------------------------

    (c) NAICS codes that correspond to SIC codes other than SIC codes 20 
through 39.

------------------------------------------------------------------------
    Subsector or industry code          Exceptions and/or limitations
------------------------------------------------------------------------
212111 Bituminous Coal and Lignite
 Surface Mining.
212112 Bituminous Coal and
 Underground Mining.
212113 Anthracite Mining..........
212221 Gold Ore Mining............
212222 Silver Ore Mining..........
212231 Lead Ore and Zinc Ore
 Mining.
212234 Copper Ore and Nickel Ore
 Mining.
212299 Other Metal Ore Mining.....
221111 Hydroelectric Power          Limited to facilities that combust
 Generation.                         coal and/or oil for the purpose of
                                     generating power for distribution
                                     in commerce.
221112 Fossil Fuel Electric Power   Limited to facilities that combust
 Generation.                         coal and/or oil for the purpose of
                                     generating power for distribution
                                     in commerce.
221113 Nuclear Electric Power       Limited to facilities that combust
 Generation.                         coal and/or oil for the purpose of
                                     generating power for distribution
                                     in commerce.
221119 Other Electric Power         Limited to facilities that combust
 Generation.                         coal and/or oil for the purpose of
                                     generating power for distribution
                                     in commerce.
221121 Electric Bulk Power          Limited to facilities that combust
 Transmission and Control.           coal and/or oil for the purpose of
                                     generating power for distribution
                                     in commerce.
221122 Electric Power Distribution  Limited to facilities that combust
                                     coal and/or oil for the purpose of
                                     generating power for distribution
                                     in commerce.
221330 Steam and Air Conditioning   Limited to facilities engaged in
 Supply.                             providing combinations of electric,
                                     gas, and other services, not
                                     elsewhere classified (N.E.C.)
                                     (previously classified under SIC
                                     4939, Combination Utility Services
                                     Not Elsewhere Classified.)
424690 Other Chemical and Allied
 Products Merchant Wholesalers..
424710 Petroleum Bulk Stations and
 Terminals.
425110 Business to Business         Limited to facilities previously
 Electronic Markets.                 classified in SIC 5169, Chemicals
                                     and Allied Products, Not Elsewhere
                                     Classified.

[[Page 474]]


425120 Wholesale Trade Agents and   Limited to facilities previously
 Brokers.                            classified in SIC 5169, Chemicals
                                     and Allied Products, Not Elsewhere
                                     Classified.
562112 Hazardous Waste Collection.  Limited to facilities primarily
                                     engaged in solvent recovery
                                     services on a contract or fee basis
                                     (previously classified under SIC
                                     7389, Business Services, NEC).
562211 Hazardous Waste Treatment    Limited to facilities regulated
 and Disposal.                       under the Resource Conservation and
                                     Recovery Act, subtitle C, 42 U.S.C.
                                     6921 et seq.
562212 Solid Waste Landfill.......  Limited to facilities regulated
                                     under the Resource Conservation and
                                     Recovery Act, subtitle C, 42 U.S.C.
                                     6921 et seq.
562213 Solid Waste Combustors and   Limited to facilities regulated
 Incinerators.                       under the Resource Conservation and
                                     Recovery Act, subtitle C, 42 U.S.C.
                                     6921 et seq.
562219 Other Nonhazardous Waste     Limited to facilities regulated
 Treatment and Disposal.             under the Resource Conservation and
                                     Recovery Act, subtitle C, 42 U.S.C.
                                     6921 et seq.
562920 Materials Recovery           Limited to facilities regulated
 Facilities.                         under the Resource Conservation and
                                     Recovery Act, subtitle C, 42 U.S.C.
                                     6921 et seq.
------------------------------------------------------------------------