NAICS Code for Handmade Jewelry Businesses (2026 Guide)
Not sure which NAICS code to use for your jewelry business? We break down the three main codes for handmade jewelry makers — whether you manufacture, wholesale, or sell retail at art shows.
This guide reflects NAICS codes as used by the IRS on Schedule C for jewelry businesses in 2026.
If you make and sell jewellery — necklaces, rings, earrings, bracelets, or custom pieces — and you’re trying to file your Schedule C or register your business, you’ll need to select a Principal Business or Professional Activity Code. That code comes from the NAICS system, and for jewelry makers there are three main options depending on how your business actually works.
The right code matters more than most makers realise. The IRS uses your NAICS code to benchmark your return against similar businesses. Choose a code that doesn’t reflect your actual activity and your cost profile may not match what the IRS expects — which can attract unnecessary attention.
Let’s work through the options.
What is a NAICS code and why does it matter for jewelers?
NAICS stands for the North American Industry Classification System. It’s a six-digit code used by the IRS, Census Bureau, and state tax agencies to classify businesses by their economic activity. You’ll encounter it when filing Schedule C, applying for a business licence, or registering for sales tax in most states.
A few things this code affects:
- The IRS compares your return to others in your code. If most jewelers in your code have significant material costs (gold, silver, gemstones, wire) and yours are minimal, that’s a mismatch worth investigating from the IRS’s perspective.
- State incentives and tax exemptions are sometimes tied to NAICS codes. Manufacturing codes may qualify you for exemptions that retail codes don’t.
- Manufacturing vs. retail classification affects your COGS treatment. If you make your own jewellery from raw materials, a manufacturing code supports claiming those costs as COGS on Schedule C.
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Are you a manufacturer, a wholesaler, or a retailer?
Before picking a code, you need to identify how your jewelry business actually operates. There are three distinct categories, each with its own NAICS code.
You’re a manufacturer if you buy raw materials — metal, wire, gemstones, findings — and create finished jewelry pieces. This is the most common situation for handmade jewelry sellers on Etsy, at craft fairs, or through their own website.
You’re a wholesaler if you primarily sell your jewelry in bulk to retailers, gift shops, galleries, or at trade shows — rather than directly to end customers.
You’re a retailer if you sell jewellery you didn’t make yourself (buying wholesale and reselling), or if you operate a jewellery store selling by appointment or at art shows only.
Most people reading this are manufacturers. That’s an important classification to own.
NAICS codes for handmade jewelry manufacturers
If you make jewellery from raw materials and sell it — whether through Etsy, your own website, craft markets, or direct to customers — your primary NAICS code is:
339910 — Jewelry and Silverware Manufacturing
This code covers businesses that manufacture jewelry articles from precious metals, silver, gold, platinum, and other materials. It includes:
- Handmade fine jewellery (rings, necklaces, earrings, bracelets)
- Silverware and flatware manufacturing
- Costume jewellery manufacturing
- Jewellery made from semi-precious stones, beads, wire, or mixed media
| Code | Description | Best for |
|---|---|---|
| 339910 | Jewelry and Silverware Manufacturing | Handmade jewelry makers who make pieces from raw materials |
On your Schedule C, this code appears in the Manufacturing section under “Miscellaneous Manufacturing.” The IRS will expect this business to have significant materials costs relative to revenue, which is exactly what you want if you’re claiming gemstones, metal, wire, and findings as expenses.
NAICS codes for jewelry wholesalers
If you sell primarily to other businesses — galleries, boutiques, retail stores, or at wholesale trade shows — rather than directly to individual customers, a wholesale code may better describe your business:
423940 — Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers
This code covers businesses that are primarily engaged in selling jewelry, watches, gemstones, and precious metals to retailers and other businesses.
If your business does both — you make the jewellery and sell some wholesale — choose the code that best represents your primary channel by sales volume. Most small independent jewelers will still be a better fit under 339910 (manufacturing) even if they do some wholesale, because manufacturing is the core activity.
NAICS codes for jewelry retailers
If you sell jewellery you didn’t make yourself, or if you operate a jewellery shop that sells by appointment or at art shows, these retail codes apply:
| Code | Description | Best for |
|---|---|---|
| 448310 | Jewelry Stores | Jewelry sellers operating a retail store, by appointment, or at art shows |
| 454110 | Electronic Shopping and Mail-Order Houses | Online-only jewelry resellers |
448310 is the standard code for jewellery stores — including small one-person operations that sell pre-made jewellery at markets or shows without making the pieces themselves.
454110 applies when you resell jewellery exclusively through an online store or marketplace and don’t have a physical retail presence.
If you make your own jewellery, avoid these retail codes. A manufacturing code (339910) better reflects your cost structure and supports your COGS deductions.
Special cases worth knowing
Custom jewelers
If you make custom pieces to order — measuring, designing, and fabricating jewellery for individual clients — you’re still a manufacturer. The relevant code is still 339910. Custom work is explicitly covered within jewelry manufacturing under NAICS.
Gemstone dealers and precious metal traders
If your primary activity is buying and selling loose gemstones, gold, silver, or other precious metals rather than making finished jewellery, 423940 (Jewelry, Watch, Precious Stone, and Precious Metal Merchant Wholesalers) is the more appropriate code. This covers dealers and merchants rather than manufacturers.
Estate jewelry and vintage resellers
If you buy and resell pre-owned or vintage jewellery without any manufacturing work, you’re a retailer. Use 448310 (Jewelry Stores) if you have a physical or appointment-based selling channel, or 454110 if you sell exclusively online.
Jewelry repair
If you primarily operate a jewellery repair business — resizing rings, replacing clasps, polishing — this is typically classified under 811490 — Other Personal and Household Goods Repair and Maintenance. If you both repair and manufacture new pieces, use the code that best represents your larger revenue source.
How to choose the right code
Here’s a simple way to decide:
- Do you make jewellery from raw materials? → Use 339910 (Jewelry and Silverware Manufacturing)
- Do you sell mainly to retailers and galleries, not to end customers? → Consider 423940 (Jewelry Merchant Wholesalers)
- Do you resell jewellery you didn’t make? → Use 448310 (Jewelry Stores) or 454110 for online-only
- Do you make custom pieces to order? → Still 339910 — custom jewelers are manufacturers
- Do you repair jewellery primarily? → Use 811490
If you make and sell your own jewellery through any combination of Etsy, markets, Instagram, or your own website, 339910 is almost certainly the right code.
For a broader view of NAICS codes across different handmade niches, the NAICS codes for handmade businesses post covers soap, candles, woodworking, potters, and more.
Tracking your costs once you’ve chosen your code
Choosing 339910 tells the IRS you’re a manufacturer with significant inventory costs. That means your Schedule C should reflect real material expenses — the cost of the gold, silver, gemstones, findings, beading wire, and other supplies that go into your pieces.
That’s where many jewelers run into trouble at tax time. If you’ve been tracking materials informally — receipts in a folder, a rough spreadsheet — calculating accurate COGS is harder than it should be.
Craftybase’s jewelry inventory software is built for exactly this situation. You set up recipes (bills of materials) for each piece, track your supply inventory, and the software calculates your cost per unit automatically. At tax time, your material costs and COGS figures are ready from real data rather than estimates.
If you’re not ready for software yet, the jewelry inventory spreadsheet page has a free template to get you started.
Frequently Asked Questions
What is the NAICS code for handmade jewelry?
The primary NAICS code for handmade jewelry makers is 339910 — Jewelry and Silverware Manufacturing. This code covers businesses that make finished jewelry from raw materials including precious metals, gemstones, wire, and beads. It applies whether you sell on Etsy, at craft markets, through your own website, or directly to customers.
What NAICS code should I use if I sell handmade jewelry on Etsy?
If you make the jewelry yourself from raw materials, use 339910 — Jewelry and Silverware Manufacturing. You're a manufacturer, not a retailer — even though you sell through Etsy. Using a manufacturing code supports claiming your material costs (gemstones, metal, wire, findings) as COGS on Schedule C. Only use a retail code if you resell jewellery you didn't make.
Is jewelry making classified as manufacturing for tax purposes?
Yes. If you take raw materials and transform them into finished jewelry pieces, you're classified as a manufacturer under NAICS. This is actually advantageous for tax purposes — a manufacturing classification tells the IRS that your business has significant inventory costs, which supports deducting materials as cost of goods sold rather than as a simple business expense.
What NAICS code do I use for custom jewelry orders?
Custom jewelers — who design and fabricate pieces to individual client specifications — still use 339910 — Jewelry and Silverware Manufacturing. Custom fabrication is explicitly covered within jewelry manufacturing under NAICS. You're creating a finished product from raw materials, which is the defining characteristic of the manufacturing classification.
What is the difference between NAICS 339910 and 448310 for jewelry?
339910 is a manufacturing code for businesses that make jewelry from raw materials. 448310 is a retail code for jewelry stores that sell pre-made jewelry to customers. If you make your own pieces, use 339910. If you primarily sell jewellery you purchased from a wholesaler, use 448310. Choosing the wrong code can create a mismatch between your expenses and what the IRS expects for your industry.
Does my NAICS code affect how I report COGS on Schedule C?
Yes, indirectly. A manufacturing NAICS code (339910) signals to the IRS that your business has significant inventory and material costs. This supports completing Part III of Schedule C to calculate your cost of goods sold — including the gold, silver, gemstones, and other materials that go into each piece. A retail code signals a different cost structure, and using it when you're actually manufacturing jewellery can create a mismatch that raises questions.
Quick reference: NAICS codes for jewelry businesses
| Business Type | NAICS Code | Description |
|---|---|---|
| Handmade jewelry maker | 339910 | Jewelry and Silverware Manufacturing |
| Jewelry wholesaler / trade shows | 423940 | Jewelry Merchant Wholesalers |
| Jewelry retailer / art show seller | 448310 | Jewelry Stores |
| Online jewelry reseller | 454110 | Electronic Shopping |
| Jewelry repair business | 811490 | Other Personal and Household Goods Repair |
Once your NAICS code is sorted, the next step is making sure your books support the manufacturing classification you’ve claimed. That means tracking the true cost of every piece you make — materials, findings, labour — so your Schedule C reflects real numbers at tax time.
Craftybase’s jewelry inventory software handles exactly this: set up a recipe for each design, track your gemstone and metal inventory, and your COGS figures are calculated automatically. Start a free 14-day trial and see how much easier tax time gets when you’re tracking properly from the start.
