326140 — Polystyrene Foam Product Manufacturing
Description
This industry comprises establishments primarily engaged in manufacturing polystyrene foam products (as defined in the official U.S. Census Bureau 2022 NAICS Manual).
Exclusions & Cross-References
- Establishments primarily engaged in manufacturing plastics foam products (except polystyrene) are classified in
- Industry 326150, Urethane and Other Foam Product (except Polystyrene) Manufacturing.
Overview Facts
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 3086 - Plastics Foam Products (via SIC1987:3086→NAICS1997:32614→2002:326140→2007:326140→2012:326140→2017:326140→2022:326140)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC 3620 — Rubber and Plastics Working Machinery
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 326140 valid in 2022? ▾
Yes, 326140 is a valid 6-digit 2022 NAICS national industry code representing 'Polystyrene Foam Product Manufacturing' under Sector 31-33 in the official classification index.
What is the SBA size standard for NAICS code 326140? ▾
The Small Business Administration (SBA) has established a small business size standard of 1,000 employees for NAICS code 326140 (Polystyrene Foam Product Manufacturing), calculated based on employees.
What is the legacy SIC equivalent for NAICS 326140? ▾
According to official Census Bureau concordance tables, NAICS code 326140 (Polystyrene Foam Product Manufacturing) maps to legacy 1987 Standard Industrial Classification (SIC) codes: 3086 - Plastics Foam Products.
Related Pages & Tools
Further regulatory reference links for NAICS code 326140:
- Sector 31-33 Directory Hub — List of related industries in the Manufacturing sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 326140 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (Polystyrene Foam Product Manufacturing).
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.