2022 NAICS national industry in sector 31-33 Manufacturing
326150 Urethane and Other Foam Product (except Polystyrene) Manufacturing
NAICS 326150 is the US industry code for urethane and other foam product (except polystyrene) manufacturing. It covers establishments primarily engaged in manufacturing plastics foam products (except polystyrene).
- Code
- 326150 (2022 NAICS)
- Title
- Urethane and Other Foam Product (except Polystyrene) Manufacturing
- Part of
- Plastics Product Manufacturing
- SBA small business limit
- Up to 750 employees
- Closest UK SIC
- 22210, 22220, 22230, 22290 (details)
Changes coming. The NAICS 2027 revision applies to data from 1 January 2027, and SBA proposed new size standards on 20 August 2026. The values on this page are the ones in force today; we update this page when the official files change.
Official definition
This industry comprises establishments primarily engaged in manufacturing plastics foam products (except polystyrene).
When to use a different code
Census classifies these close-sounding activities somewhere else. Businesses mainly engaged in:
- Establishments primarily engaged in manufacturing polystyrene foam products are classified in Industry 326140, Polystyrene Foam Product Manufacturing.
Activities listed under 326150
The Census index assigns these 11 activities to this code. If your business matches one, this is your code.
- Cushions, carpet and rug, urethane and other foam plastics (except polystyrene), manufacturing
- Foam plastics products (except polystyrene) manufacturing
- Ice buckets, urethane or other plastics foam (except polystyrene), manufacturing
- Ice chests or coolers, urethane or other plastics foam (except polystyrene) manufacturing
- Insulation and cushioning, foam plastics (except polystyrene), manufacturing
- Jugs, vacuum, foam plastics (except polystyrene), manufacturing
- Packaging, foam plastics (except polystyrene), manufacturing
- Polyurethane foam products manufacturing
- Seat cushions, foam plastics (except polystyrene), manufacturing
- Shipping pads and shaped cushioning, foam plastics (except polystyrene), manufacturing
- Urethane foam products manufacturing
SBA size standard for 326150
To count as a small business for SBA loans and federal contracts under NAICS 326150, your business (including affiliates) must not exceed 750 employees. Check your business.
Source: SBA table of size standards, effective March 17, 2023.
Closest UK SIC 2007 codes
There is no official one-to-one link between NAICS and UK SIC. These codes share the same international class (ISIC Rev. 4: 2220), so treat them as a starting point and check the definition.
- 22210Manufacture of plastic plates, sheets, tubes and profilesUK SIC
- 22220Manufacture of plastic packing goodsUK SIC
- 22230Manufacture of builders ware of plasticUK SIC
- 22290Manufacture of other plastic productsUK SIC
Built from Census concordances 2022→2017 NAICS and 2017 NAICS→ISIC Rev. 4.
Similar codes to compare
Data last changed November 14, 2026. How this page is built.