NAICS 337910 Quarterly Industry Report
Mattress Manufacturing
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 337910Sector: 33Updated: Q1 2026
About This Report
Fair Market Value publishes this NAICS 337910 industry report using data from the U.S. Census Bureau[5] Economic Census, Bureau of Labor Statistics[7] employment surveys, and SBA size standard tables[8] for mattress manufacturing. Our research team monitors housing construction data, consumer spending trends, and foam raw material pricing through federal statistical releases and industry groups like the International Sleep Products Association. Quarterly updates reflect shifts in distribution channel dynamics, material costs, and competitive conditions affecting NAICS 337910 producers.
Industry Snapshot
Key metrics for the mattress manufacturing industry.
Industry Definition & Overview
Mattress Manufacturing (NAICS 337910) encompasses establishments primarily engaged in manufacturing innerspring, box spring, and noninnerspring mattresses, including mattresses designed for waterbed frames. This classification covers the full range of residential sleep products from traditional coil-based systems to memory foam, latex, and hybrid constructions. Mattress toppers, futon mattresses, and crib mattresses also fall within this code.
The industry has undergone a major structural shift over the past decade. Direct-to-consumer brands selling compressed mattresses in boxes disrupted traditional retail distribution models built around showroom floor trials and sales commissions. Legacy manufacturers responded by launching their own online brands and adjusting production to accommodate roll-pack compression and shipping requirements. Material innovation drives product differentiation: gel-infused foams, pocketed coil arrays, natural latex layers, and copper or graphite infusions each target specific consumer preferences around temperature regulation, pressure relief, and durability.
The U.S. Census Bureau[5] classifies this code within Industry Group 33791 under the furniture manufacturing subsector. Manufacturing inflatable mattresses falls outside this code and belongs to plastics manufacturing classifications. Wire spring production for mattress use is classified separately under NAICS 332613[6]. The Bureau of Labor Statistics[7] tracks employment for the broader furniture manufacturing sector. Federal flammability standards from the Consumer Product Safety Commission apply to all mattresses sold in the United States, requiring open-flame resistance testing.
What's Included in This Industry
- Manufacturing innerspring mattresses with coil support systems
- Production of memory foam and polyurethane foam mattresses
- Manufacturing hybrid mattresses combining coils with foam layers
- Production of box springs, foundation bases, and platform bed supports
- Manufacturing natural and synthetic latex mattresses
- Production of waterbed mattresses and replacement bladders
- Manufacturing crib mattresses and juvenile sleep products
- Production of futon mattresses and convertible sofa bed mattresses
- Manufacturing mattress toppers and comfort pads
- Roll-packing and compression processing of mattresses for direct-to-consumer shipping
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Furniture and Related Product Manufacturing | 337 |
| Industry Group | Other Furniture Related Product Manufacturing | 3379 |
| NAICS Industry | Mattress Manufacturing | 33791 |
| National Industry | Mattress Manufacturing | 337910 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 337121 | Upholstered Household Furniture Manufacturing | Upholstered household furniture manufacturing produces sleeper sofas and futon frames that incorporate mattress products as integrated sleep system components |
| 337122 | Nonupholstered Wood Household Furniture Manufacturing | Nonupholstered wood furniture manufacturing produces bed frames, headboards, and platform bases that pair directly with mattress products at retail |
| 326150 | Urethane and Other Foam Product (except Polystyrene) Manufacturing | Urethane and other foam product manufacturing supplies polyurethane foam blocks, memory foam sheets, and latex cores used as primary mattress materials |
| 332613 | Spring Manufacturing | Spring and wire product manufacturing produces individual coils, pocketed spring units, and wire support systems incorporated into innerspring mattress designs |
| 314120 | Curtain and Linen Mills | Curtain and linen mills produce mattress ticking fabrics, quilted covers, and textile components sewn into finished mattress casings and covers |
| 326299 | All Other Rubber Product Manufacturing | Other rubber product manufacturing produces natural and synthetic rubber latex sheets processed into mattress comfort and support layers |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | California | 14.9% | 58 |
| 2 | Florida | 9.0% | 35 |
| 3 | Texas | 8.5% | 33 |
| 4 | North Carolina | 4.9% | 19 |
| 5 | Illinois | 4.9% | 19 |
| 6 | Georgia | 4.1% | 16 |
| 7 | Tennessee | 3.6% | 14 |
| 8 | Arizona | 3.3% | 13 |
| 9 | New York | 3.1% | 12 |
| 10 | South Carolina | 3.1% | 12 |
% Of Establishments
0%
15%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
32
Total SBA Loans
$56.6M
Total Loan Volume
$1.8M
Average Loan Size
10 yrs
Average Loan Term
10.06%
Average Interest Rate
384
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: The SBA size standard[8] for NAICS 337910 is 1,000 employees. Several large publicly traded mattress companies operate plants across multiple states, but the industry also supports many regional manufacturers. Qualifying firms can access SBA 7(a) loans[9] for working capital, foam inventory, and production equipment. The 504 loan program[10] supports factory expansion and specialized machinery such as quilting machines, foam pouring systems, and roll-pack compression equipment.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | First Internet Bank of Indiana | 8 | $40.0M | $5.0M |
| 2 | Byline Bank | 8 | $11.6M | $1.4M |
| 3 | The Huntington National Bank | 16 | $5.0M | $314K |
Frequently Asked Questions
Common questions about this industry.
What types of businesses fall under NAICS 337910?
NAICS 337910 covers manufacturers producing innerspring, foam, latex, hybrid, and specialty mattresses along with box springs and foundation products. Businesses range from large national brands with multiple production plants to regional manufacturers serving local furniture retailers. Direct-to-consumer mattress companies that operate their own manufacturing also fall within this code. The Census Bureau[5] specifies that waterbed mattresses are included, while inflatable air mattresses are classified elsewhere.
How is NAICS 337910 structured within the classification system?
NAICS 337910 belongs to Sector 33 (Manufacturing), Subsector 337 (Furniture and Related Product Manufacturing), Industry Group 33791 (Mattress Manufacturing). It is a final-level six-digit code with no further subdivisions. Wire spring production for mattresses belongs to NAICS 332613[6] rather than this code. Inflatable mattresses fall under plastics manufacturing in Subsector 326.
What is the SBA size standard for mattress manufacturing?
The SBA size standard[8] for NAICS 337910 is 1,000 employees. This high threshold reflects the presence of several large multinational mattress companies. Firms below 1,000 workers qualify as small businesses for federal contracting set-asides, SBA loan programs, and other government assistance. Many regional mattress manufacturers operate with fewer than 200 employees.
What NAICS codes are closely related to 337910?
Closely related codes include 337121 (upholstered furniture with sleeper sofa mattresses), 337122 (wood bed frames and bedroom furniture), and 332613[6] (spring and wire products for mattress coil systems). Foam suppliers fall under 326150 (urethane foam products). Textile mills producing mattress ticking are classified under 314120. Rubber latex manufacturers are covered by 326299.
What industries are closely connected to mattress manufacturing?
Furniture retailers (NAICS 449110) operate as the primary brick-and-mortar distribution channel. Online retailers (454110) have captured growing market share through direct-to-consumer mattress brands. Hotels (721110) and healthcare facilities (623110) represent major commercial buyers. The Bureau of Labor Statistics[7] provides employment data for the broader furniture manufacturing subsector. Foam manufacturers (326150) supply the largest raw material cost component.
What specific activities are included in NAICS 337910?
Included activities cover manufacturing innerspring mattresses, memory foam mattresses, latex mattresses, hybrid designs, box springs, foundations, waterbed mattresses, crib mattresses, futon mattresses, and mattress toppers. Roll-pack compression for shipping also qualifies when performed by the mattress manufacturer. Per the Census Bureau[5], the code excludes inflatable air mattresses (classified under plastics) and wire spring production (classified under 332613).
Can mattress manufacturers qualify for SBA loans?
Yes. Manufacturers under the 1,000-employee threshold qualify for SBA lending programs[11]. The 7(a) program finances working capital, foam inventory, and production equipment. Industry 504 program[10] supports factory expansion and major machinery purchases like quilting machines, foam pouring equipment, and automated compression systems. SBA microloans assist smaller regional startups.
Where is mattress manufacturing concentrated in the U.S.?
Mattress production distributes across the country because shipping full-size mattresses over long distances adds freight costs, encouraging regional production near population centers. Texas, California, and Georgia host major manufacturing clusters. Mississippi and North Carolina maintain plants tied to the broader furniture manufacturing corridor. The International Sleep Products Association (ISPA), the industry's primary trade group, reports that most major metropolitan areas support at least one regional mattress production facility to serve local retail and hospitality 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]U.S. Census Bureau census.gov
- [6]NAICS 332613 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]SBA lending programs sba.gov
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