HTSUS 0304.52.00.15 — Not farmed

Duty Rates

General (Col 1)

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Special (FTA)

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Column 2 (Non-NTR)

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Unit of Quantity

[kg]

Frequently asked questions

What is NAICS 0304.52.00.15?

NAICS 0304.52.00.15 is the North American Industry Classification System code for Not farmed. It classifies this business activity for statistical, regulatory, and government procurement purposes. Federal agencies use NAICS codes to collect and publish data about the US economy, determine SBA size standards, and set aside contracts for small businesses.

What licenses and permits does a Not farmed need?

A Not farmed typically needs a local business license, a federal EIN from the IRS, and industry-specific permits depending on the sector. Check with your city or county clerk for a general business license, your state's professional or industry licensing board for any required occupational licenses, and your state's tax authority for a sales tax permit if you sell taxable goods or services.

How do I register a Not farmed business in the United States?

To register a Not farmed business, first choose your legal structure: sole proprietorship (simplest, uses SSN), LLC (personal liability protection, files with your Secretary of State), or corporation (Form 1120 or 1120-S). Register your business name (DBA) with your county if operating under a trade name. Obtain an EIN from the IRS at irs.gov/ein. Register with your state revenue department for any applicable taxes.

What tax forms does a Not farmed file with the IRS?

Tax forms depend on your entity type. A sole proprietor files Schedule C with Form 1040 and Schedule SE for self-employment tax (15.3%). An LLC taxed as a partnership files Form 1065 with Schedule K-1s. A C-Corporation files Form 1120 (21% flat rate). An S-Corporation files Form 1120-S. All businesses paying employees file Form 940 (FUTA) annually and Form 941 quarterly. Estimated tax payments are made via Form 1040-ES four times per year.

Is Not farmed the right NAICS code for my business?

Your NAICS code should reflect your primary business activity — the one generating the most revenue or value. If Not farmed describes your main line of business, NAICS 0304.52.00.15 is likely correct. If you have multiple distinct activities, you may need separate codes for statistical reporting. For federal contracting, your SAM.gov registration should use the code that best matches the work you perform. Review the official NAICS 0304.52.00.15 description and exclusions to confirm it fits your operations.

Does a Not farmed need special licenses for hemp or cannabis production?

Hemp: Under the 2018 Farm Bill, hemp (cannabis with ≤0.3% THC) is an agricultural commodity requiring a state or tribal hemp production license through the USDA Domestic Hemp Production Program. THC testing by DEA-registered labs is mandatory. Cannabis plants exceeding 0.3% THC must be destroyed. State plans must be USDA-approved. Cannabis (marijuana over 0.3% THC): remains federally illegal as a Schedule I substance. State-licensed only where permitted by state law. IRS Section 280E restricts business deductions for cannabis businesses.

What water rights and irrigation permits does a Not farmed need?

Water rights are state-specific and critical for agricultural operations. In western states (prior appropriation doctrine), you need a water right from the state water resources board for surface or groundwater use. In eastern states (riparian doctrine), reasonable use of water on adjacent land is generally permitted. Large groundwater withdrawals may need state permits. Irrigation districts manage collective water delivery. USDA NRCS provides technical assistance for irrigation efficiency. Endangered Species Act can limit water withdrawals affecting listed species.

Does a Not farmed need USDA organic certification?

Yes, if you use the term 'organic' or the USDA organic seal on products sold or labeled as organic, and your annual gross agricultural sales exceed $5,000. Operations under $5,000 are exempt from certification but still must comply with NOP standards and cannot use the USDA seal. Certification is through a USDA-accredited certifying agent. The process includes an Organic System Plan (OSP), annual inspection, soil/water testing, and maintaining buffer zones from conventional farming. Transition period is 3 years with no prohibited substances applied.

What EPA pesticide regulations affect a Not farmed?

Under FIFRA, any person who applies restricted-use pesticides (RUPs) must be a certified pesticide applicator (private for farm use, commercial for hired application). Certification requires passing a state exam and completing continuing education (typically 6-12 hours per renewal cycle, every 1-5 years). The Worker Protection Standard (WPS) requires agricultural employers to provide pesticide safety training, post notification of applications, maintain decontamination supplies, and observe restricted-entry intervals (REIs).