This industry comprises establishments primarily engaged in drywall, plaster work, and building insulation work. Plaster work includes applying plain or ornamental plaster, and installation of lath to receive plaster. The work performed may include new work, additions, alterations, maintenance, and repairs. Illustrative Examples: Acoustical ceiling tile and panel installation Lathing contractors Drop ceiling installation Plastering (i.e., ornamental, plain) contractors Drywall contractors Soundproofing contractors Fresco (i.e., decorative plaster finishing) contractors Taping and finishing drywall Gypsum board installation Wall cavity and attic space insulation installation Cross-References. Establishments primarily engaged in-- ? Applying stucco--are classified in Industry 238140, Masonry Contractors; and ? Insulating pipes and boilers--are classified in Industry 238290, Other Building Equipment Contractors.