Classification for headquarters of a manufacturing firm (say GM)?

Hi I was wondering wether the industry classification refers to the company or the establishment. To be more specific, how would someone who works at the headquarters of a manufacturing firm like GM would be classified in terms of industry? Would it be manufacturing or management services?

Thanks!

The general rule in US Census data is for “industry” to refer to the work setting or economic sector, as opposed to the worker’s specific “occupation”. Using the example you provide above, someone who works at the headquarters of a manufacturing firm (like GM), should be coded as Manufacturing, Motor vehicles and motor vehicle equipment manufacturing (IND==3570 in 2013-onward ACS samples) and one of the codes under the general headings Management or Business Operations in OCC. This rule tends to breakdown in Census samples prior to 1930.

I hope this helps.