Hugee Corporation adheres to the North American Industry Classification System (NAICS) in categorizing businesses with similar processes. If you need help in identifying the NAICS codes for plumbing, heating, air conditioning and other building equipment contractors, you may check our website for information. 23822   – Plumbing, Heating and Air Conditioning Contractors 238220 – Boiler, heating, installation                – Duct work (e.g., cooling, dust collection, exhaust, heating, ventilation)installation                – Heating and cooling duct work installation                – Heating and ventilation system component (e.g., air registers, diffusers, filters, grilles, sound attenuators) installation 423220 – Bathroom accessories merchant wholesalers 42372   – Plumbing and Heating Equipment and Supplies (Hydronics) Merchant Wholesalers 423730 – Furnaces, warm air (i.e., forced air), merchant wholesalers