SBA Size Standard: NAICS 311930 Flavoring Syrup and Concentrate Manufacturing — Small Business Threshold

SBA Description

Flavoring Syrup and Concentrate Manufacturing

Receipts-Based Standard

Frequently asked questions

What is NAICS 311930?

NAICS 311930 is the North American Industry Classification System code for Flavoring Syrup and Concentrate Manufacturing. 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 Flavoring Syrup and Concentrate Manufacturing need?

A Flavoring Syrup and Concentrate Manufacturing 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 Flavoring Syrup and Concentrate Manufacturing business in the United States?

To register a Flavoring Syrup and Concentrate Manufacturing 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 Flavoring Syrup and Concentrate Manufacturing 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 Flavoring Syrup and Concentrate Manufacturing 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 Flavoring Syrup and Concentrate Manufacturing describes your main line of business, NAICS 311930 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 311930 description and exclusions to confirm it fits your operations.

What OSHA requirements are unique to manufacturers for a Flavoring Syrup and Concentrate Manufacturing?

OSHA Process Safety Management (PSM) applies to facilities handling highly hazardous chemicals above threshold quantities (29 CFR 1910.119). Machine guarding (1910.212) is one of the most cited standards. Lockout/Tagout (1910.147) for hazardous energy control during maintenance. Hazard Communication Standard (1910.1200) requires SDS sheets, chemical labeling, and employee training. Respiratory protection program with medical evaluation and fit testing if respirators are required. Confined space permit program if entering tanks, pits, or vats. Noise monitoring and hearing conservation if levels exceed 85 dBA TWA.

Does a Flavoring Syrup and Concentrate Manufacturing need to register with the FDA as a manufacturing facility?

Yes, if you manufacture, process, pack, or hold FDA-regulated products (food, dietary supplements, cosmetics, medical devices, drugs, tobacco), you must register your facility with the FDA and renew biennially. Medical device manufacturers need establishment registration and device listing (21 CFR Part 807). Drug manufacturers and repackagers must register and list products via NDC codes. Cosmetic facility registration and product listing became mandatory under MoCRA (2022) with new requirements for adverse event reporting and GMP compliance.

What labeling requirements apply to manufactured products for a Flavoring Syrup and Concentrate Manufacturing?

Consumer products must comply with various labeling rules. Textile, wool, and fur products: FTC labeling with fiber content, country of origin, and manufacturer RN number. Electronics: FCC Part 15 compliance statement. Children's products: CPSC tracking label and Children's Product Certificate (CPC). Made in USA claims: FTC Enforcement Policy applies (all or virtually all US-made). California Proposition 65 warning if products contain listed chemicals. Country of origin marking (Customs 19 CFR Part 134) for imported goods.

Does a Flavoring Syrup and Concentrate Manufacturing need product liability insurance?

Product liability insurance protects against claims of bodily injury or property damage caused by a product you manufactured or sold. It is not legally required at the federal level, but retailers and distributors often require proof as a condition of carrying your product. Premiums depend on product risk category, sales volume, and claims history. Typical limits range from $1M-$5M per occurrence. Include additional insured endorsements for retailers. Separate recall insurance can cover the cost of voluntary product recalls.