NAICS Code 326150 — Urethane and Other Foam Product (except Polystyrene) Manufacturing

National Industry in the official 2022 North American Industry Classification System (U.S. Census Bureau). It is the only national industry under 32615 (Urethane and Other Foam Product (except Polystyrene) Manufacturing).

Code	326150
Title	Urethane and Other Foam Product (except Polystyrene) Manufacturing
Level	National Industry (6-digit)
Edition	NAICS 2022 edition
SBA size standard	750 employees

Official definition (2022 NAICS)

This industry comprises establishments primarily engaged in manufacturing plastics foam products (except polystyrene).

Cross-References.

Is a business under 326150 "small"?

Under the SBA size standards (13 CFR 121.201, effective March 17, 2023), a business classified in NAICS 326150 qualifies as a small business if it does not exceed 750 employees. Small-business status determines eligibility for federal set-aside contracts, SAM.gov certifications and SBA loan programs — employee count is averaged over the latest 24 months.

Where 326150 sits in the hierarchy

Level	Code	Title
Sector	31-33	Manufacturing
Subsector	326	Plastics and Rubber Products Manufacturing
Industry Group	3261	Plastics Product Manufacturing
NAICS Industry	32615	Urethane and Other Foam Product (except Polystyrene) Manufacturing
National Industry	326150	Urethane and Other Foam Product (except Polystyrene) Manufacturing

Related SIC codes

Via the official U.S. Census concordance (1987 SIC ↔ NAICS), shown only where the industry definition is unchanged in NAICS 2022.

SIC code	Title
3086	Plastics Foam Products

Data: official 2022 NAICS structure, descriptions and Census concordances, U.S. Census Bureau — U.S. government works in the public domain (17 U.S.C. §105). Suggested reference, not an official determination.