NAICS 337110 Quarterly Industry Report
Wood Kitchen Cabinet and Countertop Manufacturing
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 337110Sector: 33Updated: Q1 2026
About This Report
Fair Market Value publishes this NAICS 337110 industry report using data sourced from the U.S. Census Bureau's Economic Census[6], Bureau of Labor Statistics[7] employment surveys, and SBA size standard tables[8] specific to wood kitchen cabinet manufacturing. Our research team cross-references federal production data with trade association reports from groups like the Kitchen Cabinet Manufacturers Association to verify industry metrics. This report receives quarterly updates to reflect shifts in residential construction activity, labor availability, and raw material pricing that directly affect cabinet and countertop producers.
Industry Snapshot
Key metrics for the wood kitchen cabinet and countertop manufacturing industry.
Industry Definition & Overview
Wood Kitchen Cabinet and Countertop Manufacturing (NAICS 337110) encompasses establishments primarily engaged in manufacturing wood or plastics laminated on wood kitchen cabinets, bathroom vanities, and countertops designed for permanent installation. This classification covers both stock and custom factory production but excludes freestanding cabinet units, which fall under household furniture codes. On-site installation work belongs to the Construction sector under Finish Carpentry Contractors[5].
The sector includes a wide range of producers, from large national brands operating automated production lines to small regional shops building custom cabinetry for residential remodels. Product lines typically span base cabinets, wall cabinets, tall pantry units, bathroom vanity bases, and laminated countertop surfaces. Materials range from solid hardwoods like maple and cherry to engineered substrates such as MDF and particleboard with thermofoil or high-pressure laminate finishes. Many shops also produce complementary items like crown molding, decorative end panels, and filler strips.
Residential construction and remodeling activity drive demand in this sector. Data from the U.S. Census Bureau[6] shows thousands of establishments operate across the country, with notable concentrations in states that have strong homebuilding markets. The Bureau of Labor Statistics[7] tracks employment within the broader furniture manufacturing subsector, which provides context for labor trends affecting cabinet producers. Small and mid-size firms compete on lead times, customization options, and finish quality, while larger manufacturers leverage economies of scale and distribution partnerships with home centers and builders.
What's Included in This Industry
- Manufacturing stock wood kitchen cabinets for residential installation
- Custom kitchen cabinet fabrication from hardwood and engineered wood
- Bathroom vanity cabinet production in wood and laminated materials
- Countertop manufacturing using plastics laminated on wood cores
- Production of base cabinets, wall cabinets, and tall pantry units
- Assembly of ready-to-assemble (RTA) kitchen cabinet kits
- Manufacturing decorative cabinet components such as crown molding and end panels
- Production of cabinet doors, drawer fronts, and face frames
- Building medicine cabinets and linen storage units for built-in installation
- Finishing operations including staining, painting, and laminate application
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Furniture and Related Product Manufacturing | 337 |
| Industry Group | Household and Institutional Furniture and Kitchen Cabinet Manufacturing | 3371 |
| NAICS Industry | Wood Kitchen Cabinet and Countertop Manufacturing | 33711 |
| National Industry | Wood Kitchen Cabinet and Countertop Manufacturing | 337110 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 337122 | Nonupholstered Wood Household Furniture Manufacturing | Covers nonupholstered wood household furniture including freestanding residential cabinets that are specifically excluded from the kitchen cabinet classification |
| 337215 | Showcase, Partition, Shelving, and Locker Manufacturing | Produces commercial showcases, partitions, and shelving systems that serve similar built-in storage functions in office and retail settings |
| 321918 | Other Millwork (including Flooring) | Manufactures other millwork products including wood trim, molding, and decorative components frequently used alongside kitchen cabinetry installations |
| 321219 | Reconstituted Wood Product Manufacturing | Reconstituted wood product manufacturing supplies particleboard, MDF, and other engineered substrates used as core materials by cabinet producers |
| 326199 | All Other Plastics Product Manufacturing | Produces plastic laminate sheets and other plastics products applied as surface materials on cabinet components |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | California | 12.1% | 738 |
| 2 | Florida | 8.0% | 488 |
| 3 | Texas | 5.3% | 322 |
| 4 | New York | 4.8% | 291 |
| 5 | Minnesota | 4.1% | 250 |
| 6 | Pennsylvania | 4.1% | 250 |
| 7 | Georgia | 3.5% | 217 |
| 8 | Indiana | 3.5% | 211 |
| 9 | Illinois | 3.4% | 205 |
| 10 | North Carolina | 3.1% | 187 |
% Of Establishments
0%
12%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
1,032
Total SBA Loans
$557.4M
Total Loan Volume
$540K
Average Loan Size
11 yrs
Average Loan Term
10.07%
Average Interest Rate
7,488
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: The SBA sets the size standard[8] for NAICS 337110 at 750 employees, classifying firms below that threshold as small businesses eligible for federal contracting preferences and SBA-backed lending programs. Most cabinet shops fall well below this ceiling, with the majority employing fewer than 50 workers. Small manufacturers can pursue SBA 7(a) loans[9] for equipment upgrades such as CNC routers, panel saws, and finishing lines. The 504 loan program[10] supports real estate and heavy machinery purchases that help smaller shops expand production capacity.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | The Huntington National Bank | 104 | $63.3M | $609K |
| 2 | Live Oak Banking Company | 32 | $35.5M | $1.1M |
| 3 | U.S. Bank, National Association | 64 | $33.7M | $527K |
| 4 | Seacoast National Bank | 8 | $32.0M | $4.0M |
| 5 | Tradition Capital Bank | 16 | $27.9M | $1.7M |
Frequently Asked Questions
Common questions about this industry.
What types of businesses fall under NAICS 337110?
NAICS 337110 covers factories and workshops that produce wood kitchen cabinets, bathroom vanities, and countertops made from wood or plastics laminated on wood. This includes large-scale production facilities making stock cabinetry for national home center chains as well as small custom shops building made-to-order kitchen layouts. The classification specifically covers factory-based production for permanent installation, not freestanding furniture pieces or on-site carpentry work. Industry U.S. Census Bureau[11] confirms that establishments in this industry may operate on either a stock or custom production basis.
How is NAICS 337110 structured within the classification system?
NAICS 337110 sits within Sector 33 (Manufacturing), Subsector 337 (Furniture and Related Product Manufacturing). It is a six-digit final-level code with no further subdivisions. The code specifically distinguishes factory-produced permanently installed cabinets from freestanding wood household furniture (337122) and from on-site installation services classified under construction codes like 238350[5]. Countertops covered here are limited to wood-core surfaces with plastic laminate; stone and solid-surface countertops fall under separate manufacturing codes.
What is the SBA size standard for wood kitchen cabinet manufacturing?
The SBA size standard[8] for NAICS 337110 is 750 employees. Businesses with fewer than 750 employees qualify as small businesses for purposes of federal contracting set-asides, SBA loan programs, and other government assistance. Most cabinet manufacturing firms operate with fewer than 50 employees, placing them well within the small business threshold.
What NAICS codes are closely related to 337110?
Several codes border 337110 in scope. NAICS 337122 covers nonupholstered wood household furniture including freestanding cabinets. NAICS 238350 covers finish carpentry contractors who install cabinets on-site. Several 321918[12] covers other millwork like trim and molding. NAICS 321219 covers reconstituted wood products such as particleboard and MDF used as cabinet substrates. NAICS 337215 covers commercial showcases, partitions, and shelving that serve related storage functions.
What industries are closely connected to wood kitchen cabinet manufacturing?
Residential construction and remodeling (NAICS 236118) drive the bulk of cabinet demand. Home centers (NAICS 444110) represent the largest retail distribution channel for stock cabinetry lines. The National Association of Home Builders[13] tracks housing starts data that directly correlates with cabinet order volumes. Wood window and door manufacturers (321911) share lumber and engineered wood supply chains. Stone product manufacturers (327991) produce competing countertop materials.
What specific activities are included in NAICS 337110?
Included activities cover manufacturing stock and custom wood kitchen cabinets, bathroom vanity bases, and countertops of wood or plastics laminated on wood cores. Production of individual components like cabinet doors, drawer fronts, face frames, and decorative molding also falls within this code. Ready-to-assemble (RTA) cabinet kits and medicine cabinets for built-in installation are included. Finishing processes such as staining, painting, and laminate application performed at the factory are part of this classification. According to Census Bureau definitions[6], the key boundary is factory production for permanent installation.
Can wood kitchen cabinet manufacturers qualify for SBA loans?
Yes. Cabinet manufacturers meeting the 750-employee size standard can access several SBA loan programs[14]. The 7(a) loan program provides working capital and equipment financing suitable for purchasing CNC routers, panel saws, and spray finishing systems. Industry 504 loan program[10] funds real estate acquisitions and heavy machinery for shop expansion. SBA microloans serve very small operations needing under $50,000 for startup tooling or material inventory. Disaster loans also apply when natural events damage manufacturing facilities.
Where are wood kitchen cabinet manufacturers concentrated geographically?
Cabinet manufacturing establishments cluster in states with strong residential construction markets. According to Data USA[15], the broader furniture manufacturing sector concentrates in California, North Carolina, and Texas, which also rank among the leading states for cabinet production. Indiana, Pennsylvania, and Ohio maintain sizable clusters tied to hardwood lumber availability and established woodworking traditions. Proximity to homebuilding activity matters because shipping fully assembled cabinets over long distances adds freight costs, pushing many producers to locate near major metropolitan housing markets.
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. Small Business Administration, SBA 7(a) Loan Program Data data.sba.gov
- [5]Construction sector under Finish Carpentry Contractors census.gov
- [6]U.S. Census Bureau data.census.gov
- [7]Bureau of Labor Statistics bls.gov
- [8]SBA size standard tables sba.gov
- [9]SBA 7(a) loans sba.gov
- [10]504 loan program sba.gov
- [11]U.S. Census Bureau census.gov
- [12]321918 census.gov
- [13]National Association of Home Builders nahb.org
- [14]SBA loan programs sba.gov
- [15]Data USA datausa.io
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