NAICS 327410 Quarterly Industry Report
Lime Manufacturing
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 327410Sector: 32Updated: Q1 2026
About This Report
This Fair Market Value industry report for NAICS 327410 compiles data from the U.S. Geological Survey Mineral Commodity Summaries[4], Census Bureau economic surveys[5], Bureau of Labor Statistics[6] employment data, and SBA size standard publications[7]. Our research team tracks lime production volumes, plant counts, and market applications to deliver valuation context specific to lime manufacturing operations. The report is updated quarterly, and all statistics are sourced to their originating government or institutional databases.
Industry Definition & Overview
Lime Manufacturing (NAICS 327410) encompasses establishments primarily engaged in manufacturing quicklime, hydrated lime, and dead-burned dite from calcitic limestone, dolomitic limestone, or other calcareous materials such as coral, chalk, and shells. These facilities heat limestone in kilns at temperatures exceeding 900 degrees Celsius to drive off carbon dioxide and produce calcium oxide (quicklime), which may then be hydrated with water to create calcium hydroxide (hydrated lime).
The industry serves steel production, environmental remediation, water treatment, chemical processing, construction, and agriculture. According to the U.S. Geological Survey[4], U.S. lime production reached an estimated 16 million metric tons in 2024, with steelmaking and chemical applications consuming the largest shares. A total of 73 quicklime plants and 10 hydrating plants were operating across the country as of recent USGS surveys.
Lime manufacturers may mine or quarry their own limestone or purchase raw material from independent quarries. Four states, Alabama, Missouri, Ohio, and Texas, account for roughly 80 percent of domestic output. The industry is capital-intensive, with rotary kilns, vertical kilns, and material handling systems requiring substantial investment. Energy costs represent a major operating expense because calcination demands sustained high temperatures. Natural gas and coal serve as the primary kiln fuels, and fuel price volatility directly affects production economics.
What's Included in This Industry
- Quicklime (calcium oxide) manufacturing
- Hydrated lime (calcium hydroxide) production
- Dolomitic lime manufacturing
- Dead-burned dolomite production
- Lime slaking and hydrating operations
- Limestone calcination in rotary and vertical kilns
- Agricultural lime processing from calcined materials
- Lime screening, grinding, and packaging
- Captive limestone quarrying integrated with lime production
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Nonmetallic Mineral Product Manufacturing | 327 |
| Industry Group | Lime and Gypsum Product Manufacturing | 3274 |
| NAICS Industry | Lime Manufacturing | 32741 |
| National Industry | Lime Manufacturing | 327410 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 327420 | Gypsum Product Manufacturing | Gypsum product manufacturing shares the nonmetallic mineral processing category and serves overlapping construction markets but uses calcium sulfate rather than calcium carbonate |
| 327310 | Cement Manufacturing | Cement manufacturing consumes lime as a kiln feed component and operates similar high-temperature calcination processes with rotary kiln equipment |
| 327910 | Abrasive Product Manufacturing | Abrasive product manufacturing falls under the same nonmetallic mineral subsector and shares industrial mineral processing supply chains |
| 212312 | Crushed and Broken Limestone Mining and Quarrying | Crushed limestone mining and quarrying provides the primary raw material that lime manufacturers calcine in kilns to produce quicklime |
| 325180 | Other Basic Inorganic Chemical Manufacturing | Other basic inorganic chemical manufacturing produces calcium-based chemicals that compete with or complement lime in water treatment and industrial applications |
| 331110 | Iron and Steel Mills and Ferroalloy Manufacturing | Iron and steel mills represent the single largest end-use market for lime, consuming it as a flux agent in blast furnace and steelmaking operations |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | Texas | 20.8% | 15 |
| 2 | Ohio | 12.5% | 9 |
| 3 | Pennsylvania | 9.7% | 7 |
| 4 | Alabama | 9.7% | 7 |
| 5 | Wisconsin | 6.9% | 5 |
| 6 | Florida | 6.9% | 5 |
| 7 | Kentucky | 5.6% | 4 |
| 8 | California | 5.6% | 4 |
| 9 | Tennessee | 5.6% | 4 |
| 10 | Colorado | 4.2% | 3 |
% Of Establishments
0%
21%
Source: County Business Patterns, U.S. Census Bureau[3]
Frequently Asked Questions
Common questions about this industry.
What types of businesses are classified under NAICS 327410?
NAICS 327410 covers manufacturers that produce quicklime, hydrated lime, dolomitic lime, and dead-burned dolomite by heating limestone or other calcareous materials in kilns. These businesses range from large, vertically integrated operations with captive quarries and multiple kiln lines to smaller regional producers serving local construction and agricultural markets. According to the USGS[4], 73 quicklime plants and 10 hydrating plants operated in the United States as of recent surveys.
How is NAICS 327410 structured within the broader classification?
NAICS 327410 belongs to Industry Group 3274 (Lime and Gypsum Product Manufacturing), Subsector 327 (Nonmetallic Mineral Product Manufacturing), and Sector 31-33 (Manufacturing). It shares Industry Group 3274 with NAICS 327420 (Gypsum Product Manufacturing). The classification separates lime from cement (327310) based on the distinct chemical product and end-use markets.
What is the SBA size standard for NAICS 327410?
The SBA[7] sets the size standard for Lime Manufacturing at 1,050 employees. This is among the higher thresholds in the nonmetallic mineral product sector, reflecting the capital-intensive and vertically integrated nature of lime production. Firms with fewer than 1,050 employees qualify as small businesses.
What NAICS codes are most closely related to 327410?
The closest code is 327420 (gypsum product manufacturing), which shares the same industry group and processes nonmetallic minerals for construction markets. Code 327310 (cement manufacturing) uses similar kiln technology. Per USGS mineral commodity data[11], lime and cement operations sometimes share quarry resources and technical expertise.
What industries have the strongest connections to lime manufacturing?
Iron and steel mills (331110) consume the largest share of domestic lime output as a flux agent. Water treatment systems (221310) use hydrated lime for pH control and softening. Chemical manufacturing (325199) employs lime as a reagent. Hazardous waste treatment (562211) relies on lime for acid neutralization and stabilization processes.
What specific activities are included in NAICS 327410?
Activities include calcining limestone in rotary and vertical kilns to produce quicklime, hydrating quicklime to produce calcium hydroxide, manufacturing dolomitic lime and dead-burned dolomite, and screening, grinding, and packaging lime products. Per NAICS reference materials, establishments may also mine or quarry their own limestone as part of integrated operations.
Can lime manufacturers access SBA loans?
Yes. Lime manufacturers with fewer than 1,050 employees qualify for SBA loan programs[8] including 7(a) loans for working capital, 504 loans for kiln equipment and real estate, and export-related financing. These programs can support kiln upgrades, environmental compliance investments, and quarry development projects.
Where is lime manufacturing concentrated in the United States?
Per the USGS[11], four states, Alabama, Missouri, Ohio, and Texas, account for about 80 percent of U.S. lime production. Plants locate near high-purity limestone deposits and close to major consuming industries, particularly steel mills and chemical complexes. The Great Lakes region and Gulf Coast support notable concentrations of lime production capacity.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages bls.gov
- [2]U.S. Census Bureau, Economic Census census.gov
- [3]U.S. Census Bureau, County Business Patterns census.gov
- [4]U.S. Geological Survey usgs.gov
- [5]Census Bureau economic surveys census.gov
- [6]Bureau of Labor Statistics bls.gov
- [7]SBA size standard publications sba.gov
- [8]SBA lending programs sba.gov
- [9]SBA 7(a) loans sba.gov
- [10]504 loans sba.gov
- [11]USGS mineral commodity data pubs.usgs.gov
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