This industry comprises establishments primarily engaged in roofing. This industry also includes establishments treating roofs (i.e., spraying, painting, or coating) and installing skylights. The work performed may include new work, additions, alterations, maintenance, and repairs. Illustrative Examples: Painting, spraying, or coating, roof Sheet metal roofing installation Shake and shingle, roof, installation Skylight installation Cross-References. Establishments primarily engaged in-- ? Installing roof trusses and sheathing attached to trusses--are classified in Industry 238130, Framing Contractors; and ? Installing downspouts, gutters, fascia, and soffits--are classified in Industry 238170, Siding Contractors.