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Manufacturing establishments often perform one or more activities that are classified outside the Manufacturing sector of NAICS. For instance, almost all manufacturing has some captive research and development or administrative operations, such as accounting, payroll, or management. These captive services are treated the same as captive manufacturing activities. When the services are provided by separate establishments, they are classified to the NAICS sector where such services are primary, not in manufacturing.  
 
Manufacturing establishments often perform one or more activities that are classified outside the Manufacturing sector of NAICS. For instance, almost all manufacturing has some captive research and development or administrative operations, such as accounting, payroll, or management. These captive services are treated the same as captive manufacturing activities. When the services are provided by separate establishments, they are classified to the NAICS sector where such services are primary, not in manufacturing.  
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The boundaries of manufacturing and the other sectors of the classification system can be somewhat blurry. The establishments in the manufacturing sector are engaged in the transformation of materials into new products. Their output is a new product. However, the definition of what constitutes a new product can be somewhat subjective. As clarification, the following activities are considered manufacturing in NAICS: Milk bottling and pasteurizing; Water bottling and processing; Fresh fish packaging (oyster shucking, fish filleting); Apparel jobbing (assigning of materials to contract factories or shops for fabrication or other contract operations) as well as contracting on materials owned by others; Printing and related activities; Ready-mixed concrete production; Leather converting; Grinding of lenses to prescription; Wood preserving; Electroplating, plating, metal heat treating, and polishing for the trade; Lapidary work for the trade; Fabricating signs and advertising displays; Rebuilding or remanufacturing machinery (i.e., automotive parts) Ship repair and renovation; Machine shops; and Tire retreading. Conversely, there are activities that are sometimes considered manufacturing, but which for NAICS are classified in another sector (i.e., not classified as manufacturing). They include: 1.
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The boundaries of manufacturing and the other sectors of the classification system can be somewhat blurry. The establishments in the manufacturing sector are engaged in the transformation of materials into new products. Their output is a new product. However, the definition of what constitutes a new product can be somewhat subjective. As clarification, the following activities are considered manufacturing in NAICS: Milk bottling and pasteurizing; Water bottling and processing; Fresh fish packaging (oyster shucking, fish filleting); Apparel jobbing (assigning of materials to contract factories or shops for fabrication or other contract operations) as well as contracting on materials owned by others; Printing and related activities; Ready-mixed concrete production; Leather converting; Grinding of lenses to prescription; Wood preserving; Electroplating, plating, metal heat treating, and polishing for the trade; Lapidary work for the trade; Fabricating signs and advertising displays; Rebuilding or remanufacturing machinery (i.e., automotive parts) Ship repair and renovation; Machine shops; and Tire retreading. Conversely, there are activities that are sometimes considered manufacturing, but which for NAICS are classified in another sector (i.e., not classified as manufacturing). They include:  
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Logging, classified in Sector 11, Agriculture, Forestry, Fishing and Hunting is considered a harvesting operation; 2. The beneficiating of ores and other minerals, classified in Sector 21, Mining, is considered part of the activity of mining; 3. The construction of structures and fabricating operations performed at the site of construction by contractors, is classified in Sector 23, Construction; 4. Establishments engaged in breaking of bulk and redistribution in smaller lots, including packaging, repackaging, or bottling products, such as liquors or chemicals; the customized assembly of computers; sorting of scrap; mixing paints to customer order; and cutting metals to customer order, classified in Sector 42, Wholesale Trade or Sector 44-45, Retail Trade, produce a modified version of the same product, not a new product; and 5.
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#Logging, classified in Sector 11, Agriculture, Forestry, Fishing and Hunting is considered a harvesting operation;  
 
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#The beneficiating of ores and other minerals, classified in Sector 21, Mining, is considered part of the activity of mining;  
Publishing and the combined activity of publishing and printing, classified in Sector 51, Information, perform the transformation of information into a product where as the value of the product to the consumer lies in the information content, not in the format in which it is distributed (i.e., the book or software diskette).
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#The construction of structures and fabricating operations performed at the site of construction by contractors, is classified in Sector 23, Construction;  
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#Establishments engaged in breaking of bulk and redistribution in smaller lots, including packaging, repackaging, or bottling products, such as liquors or chemicals; the customized assembly of computers; sorting of scrap; mixing paints to customer order; and cutting metals to customer order, classified in Sector 42, Wholesale Trade or Sector 44-45, Retail Trade, produce a modified version of the same product, not a new product; and  
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#Publishing and the combined activity of publishing and printing, classified in Sector 51, Information, perform the transformation of information into a product where as the value of the product to the consumer lies in the information content, not in the format in which it is distributed (i.e., the book or software diskette).