176  Roofing, Siding, and Sheet Metal Work

Establishments classified in this industry are primarily engaged in
the installation of roofing (including roof spraying, painting, or
coating), siding and sheet metal work.  Sheet metal work performed
by plumbing, heating, and air-conditioning contractors in conjunction
with the installation of plumbing, heating, and air-conditioning 
equipment are classified in Industry 1733, Plumbing, Heating, and
Air-conditioning Special Trade Contractors.