Industries in the Textile Mills subsector group establishments that transform a basic fiber (natural or synthetic) into a product, such as yarn or fabric that is further manufactured into usable items, such as apparel, sheets, towels, and textile bags for individual or industrial consumption. The further manufacturing may be performed in the same establishment and classified in this subsector, or it may be performed at a separate establishment and be classified elsewhere in manufacturing. The main processes in this subsector include preparation and spinning of fiber, knitting or weaving of fabric, and the finishing of the textile. The NAICS structure follows and captures this process flow. Major industries in this flow, such as preparation of fibers, weaving of fabric, knitting of fabric, and fiber and fabric finishing, are uniquely identified. Texturizing, throwing, twisting, and winding of yarn contain aspects of both fiber preparation and fiber finishing and are classified with preparation of fibers rather than with finishing of fibers. NAICS separates the manufacturing of primary textiles and the manufacturing of textile products (except apparel) produced from purchased primary textiles, such as fabric. The manufacturing of textile products (except apparel) from purchased fabric is classified in Subsector 314, Textile Product Mills, and apparel from purchased fabric is classified in Subsector 315, Apparel Manufacturing. Excluded from this subsector are establishments that weave or knit fabric and make garments. These establishments are included in Subsector 315, Apparel Manufacturing.

• Acetate spun yarns made from purchased fiber
• Acrylic and modacrylic filament yarn throwing, twisting, texturizing, or winding of purchased yarn
• Acrylic spun yarns made from purchased fiber
• Animal fiber yarn twisting or winding of purchased yarn