316110  Leather and Hide Tanning and Finishing 

This U.S. industry comprises establishments primarily engaged in one or more
of the following: (1) tanning, currying, and finishing hides and skins;
(2) having others process hides and skins on a contract basis; and (3)
dyeing or dressing furs. 

The data published with NAICS code 316110 include the following
SIC industries:

3111 Leather tanning and finishing
3999 Manufacturing industries, n.e.c. (pt)