| Naics index | Naics index description |
|---|---|
| 316110 | Rawhide manufacturing |
| 316110 | Roller leather manufacturing |
| 316110 | Saddlery leather manufacturing |
| 316110 | Shearling (i.e., prepared sheepskin) manufacturing |
| 316110 | Skins, tanning, currying and finishing |
| 316110 | Skirting leather manufacturing |
| 316110 | Skivers, leather, manufacturing |
| 316110 | Slitting leather for the trade |
| 316110 | Sole leather manufacturing |
| 316110 | Specialty leathers manufacturing |