NAICS 339995 Quarterly Industry Report
Burial Casket Manufacturing
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 339995Sector: 33Updated: Q1 2026
About This Report
Fair Market Value compiles this NAICS 339995 industry profile using data from the U.S. Census Bureau's Annual Survey of Manufactures[8], Bureau of Labor Statistics employment data[6], and SBA size standard tables[7]. Our research team reviews FTC regulatory filings and funeral industry trade data to verify market conditions. This report receives quarterly updates reflecting workforce changes, material costs, and demand patterns affecting burial casket manufacturers.
Industry Snapshot
Key metrics for the burial casket manufacturing industry.
Industry Definition & Overview
Burial Casket Manufacturing (NAICS 339995) encompasses establishments primarily engaged in manufacturing burial caskets, cases, and vaults, except concrete burial vaults. Products include metal caskets in steel, stainless steel, copper, and bronze; hardwood caskets in cherry, mahogany, oak, walnut, and pine; cloth-covered caskets; cremation caskets; and non-concrete burial vaults. The U.S. Census Bureau[5] classifies this industry within miscellaneous manufacturing, while concrete vault production falls under a separate classification.
Metal casket production dominates industry output, involving sheet metal stamping, welding, grinding, interior upholstering, and exterior finishing with paint or plating. Hardwood casket manufacturing requires wood selection, milling, joinery, sanding, staining, and lacquer finishing by skilled cabinetmakers. Interior work includes fabric cutting, padding installation, and hardware attachment for handles, hinges, and locking mechanisms. Non-concrete vault manufacturing produces protective outer burial containers from metal or polymer materials. Production runs range from mass-manufactured standard models to custom-ordered specialty designs. The Bureau of Labor Statistics[6] tracks employment in this miscellaneous manufacturing subsector.
Under SBA size standards[7], NAICS 339995 carries a threshold of 1,000 employees. A small number of large manufacturers dominate the industry, with Batesville (a division of Hillenbrand) and other major producers controlling substantial market share. Independent casket manufacturers serve regional funeral home networks and compete on customization, delivery speed, and personal service. FTC Funeral Rule regulations require funeral homes to accept caskets from any supplier, supporting independent manufacturer market access. Demographic trends tied to aging populations and shifting preferences between burial and cremation directly influence long-term demand patterns across the sector.
What's Included in This Industry
- Steel and stainless steel casket manufacturing
- Copper and bronze casket production
- Hardwood casket manufacturing (cherry, oak, mahogany, walnut)
- Cloth-covered and fabric-wrapped casket production
- Cremation casket and container manufacturing
- Non-concrete burial vault production
- Casket interior upholstering and padding
- Casket hardware manufacturing (handles, hinges, locks)
- Infant and oversized specialty casket production
- Pet casket and memorial container manufacturing
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Miscellaneous Manufacturing | 339 |
| Industry Group | Other Miscellaneous Manufacturing | 3399 |
| NAICS Industry | All Other Miscellaneous Manufacturing | 33999 |
| National Industry | Burial Casket Manufacturing | 339995 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 339999 | All Other Miscellaneous Manufacturing | All other miscellaneous manufacturing shares the same subsector classification and similar small-batch finished consumer product manufacturing characteristics |
| 339994 | Broom, Brush, and Mop Manufacturing | Broom, brush, and mop manufacturing shares the miscellaneous manufacturing classification and similar consumer product assembly and finishing operations |
| 327390 | Other Concrete Product Manufacturing | Other concrete product manufacturing includes concrete burial vault production that complements non-concrete vaults manufactured under NAICS 339995 |
| 812210 | Funeral Homes and Funeral Services | Funeral homes and funeral services represent the primary customer channel purchasing caskets directly from manufacturers for resale to consumers |
| 337110 | Wood Kitchen Cabinet and Countertop Manufacturing | Wood kitchen cabinet and countertop manufacturing shares hardwood joinery, finishing, and cabinetmaking skills with wood casket production operations |
| 332439 | Other Metal Container Manufacturing | Other metal container manufacturing shares sheet metal forming, welding, and finishing processes with metal casket production and vault fabrication |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | Indiana | 27.3% | 15 |
| 2 | Georgia | 12.7% | 7 |
| 3 | California | 10.9% | 6 |
| 4 | Florida | 7.3% | 4 |
| 5 | Tennessee | 7.3% | 4 |
| 6 | Michigan | 7.3% | 4 |
| 7 | Alabama | 5.5% | 3 |
| 8 | Ohio | 5.5% | 3 |
| 9 | Massachusetts | 5.5% | 3 |
| 10 | Kentucky | 5.5% | 3 |
% Of Establishments
0%
27%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
16
Total SBA Loans
$8.7M
Total Loan Volume
$543K
Average Loan Size
10 yrs
Average Loan Term
10.50%
Average Interest Rate
192
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: The SBA[7] assigns NAICS 339995 a size standard of 1,000 employees. Independent casket makers typically operate well below this threshold as regional manufacturers. Qualifying firms access 7(a) loans for metal stamping equipment, woodworking machinery, and inventory financing. The 504 loan program supports facility acquisition for manufacturers expanding showroom and production floor space.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | Independent Bank | 8 | $7.2M | $900K |
| 2 | Carolina Small Business Development Fund | 8 | $1.5M | $185K |
Frequently Asked Questions
Common questions about this industry.
What types of businesses are classified under NAICS 339995?
NAICS 339995 covers manufacturers of burial caskets, cases, and vaults (except concrete). Products include metal caskets in steel, copper, and bronze; hardwood caskets; cloth-covered caskets; cremation containers; and non-concrete burial vaults. Concrete vault producers fall under a separate classification. The U.S. Census Bureau[5] classifies these within miscellaneous manufacturing.
How is burial casket manufacturing structured?
A small number of large manufacturers control substantial market share through mass production of standard metal casket models. Independent regional manufacturers compete on customization, delivery speed, and personal funeral director relationships. Metal casket production involves stamping, welding, and upholstering. Hardwood production requires skilled cabinetmaking and finishing work.
What is the SBA size standard for NAICS 339995?
The SBA sets the size standard at 1,000 employees for burial casket manufacturing. Independent casket makers typically operate well below this ceiling. The SBA size standard table[7] applies this employee count for small business certification and federal contracting eligibility.
What NAICS codes are related to burial casket manufacturing?
Related manufacturing codes include 339999 (all other miscellaneous manufacturing), 327390 (concrete products including concrete vaults), and 332439 (metal container manufacturing). Service codes include 812210 (funeral homes) and 812220 (cemeteries). The Census Bureau[5] places this industry within miscellaneous manufacturing.
What industries are closely related to burial casket manufacturing?
Funeral homes (812210) serve as the primary purchasing channel. Cemeteries and crematories (812220) represent end-use facilities. Concrete product manufacturers (327390) produce complementary concrete vaults. Metal container makers (332439) share production methods. Wood cabinet manufacturers (337110) share hardwood craftsmanship skills with casket producers.
What activities are included in NAICS 339995?
Covered activities include metal casket stamping and assembly, hardwood casket construction, cloth-covered casket production, cremation container manufacturing, non-concrete burial vault fabrication, casket interior upholstering, and hardware attachment. Concrete vault production is excluded. The Census Bureau[5] defines the complete scope of covered operations.
Can burial casket manufacturers qualify for SBA loans?
Yes, manufacturers with 1,000 or fewer employees qualify as small businesses under SBA guidelines[7]. The 7(a) loan program supports metal stamping equipment, woodworking machinery, and inventory financing. Most 504 program covers facility purchases and showroom buildouts. FTC Funeral Rule provisions support independent manufacturer market access by requiring funeral homes to accept third-party caskets.
Where is burial casket manufacturing concentrated in the United States?
Production clusters in the Midwest and Southeast near established metalworking and woodworking infrastructure. Indiana, Mississippi, and Pennsylvania host major casket manufacturing operations. Batesville, Indiana serves as headquarters for the industry's largest producer. The Census Bureau's County Business Patterns[9] tracks geographic distribution of establishments in this industry.
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]Bureau of Labor Statistics bls.gov
- [7]SBA size standards sba.gov
- [8]U.S. Census Bureau's Annual Survey of Manufactures census.gov
- [9]Census Bureau's County Business Patterns census.gov
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