This industry comprises establishments primarily engaged in the merchant wholesale distribution of piece goods, fabrics, knitting yarns (except industrial), thread and other notions, and/or hair accessories. Cross-References. ? Establishments primarily engaged as converters who buy fabric goods in the grey, have them finished on a contract basis, and sell at wholesale are classified in Industry 31331, Textile and Fabric Finishing Mills. ? Establishments primarily engaged in merchant wholesale distribution of industrial yarns are classified in Industry 424990, Other Miscellaneous Nondurable Goods Merchant Wholesalers.