NAICS 326140

Overview

The North American Industry Classification System (NAICS) is the federal standard for organizing business establishments to support the collection, analysis, and publication of U.S. economic statistics. NAICS was created under the Office of Management and Budget (OMB) and adopted in 1997 in coordination with Statistics Canada and Mexico’s INEGI; the current classification vintage is 2022, reflecting the latest five-year update cycle. ¹
U.S. Industry 326140 — Polystyrene Foam Product Manufacturing — covers establishments primarily engaged in manufacturing polystyrene foam products. Establishments making plastics foam products other than polystyrene are classified in 326150. ²

See also on G2X:

• G2X — NAICS 326140 overview
• G2X — NAICS 326150
• G2X — NAICS 326130

What this NAICS covers

• Polystyrene foam cups, plates, and dinnerware. ³
• Polystyrene foam insulation and cushioning products, including board/sheet insulation. ³
• Polystyrene foam packaging and protective packing materials. ³
• Polystyrene foam coolers/ice chests and similar insulated containers. ³
• Polystyrene foam ice buckets and related hospitality items. ³
• Polystyrene foam vacuum jugs and beverageware components. ³

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	326150	Urethane and Other Foam Product (except Polystyrene) Manufacturing
NAICS	326130	Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing
PSC	9330	Plastics Fabricated Materials
PSC	9390	Miscellaneous Fabricated Nonmetallic Materials

Scope boundaries and cross-references

• Non-polystyrene plastics foam products are classified in 326150; polystyrene foam products remain in 326140. ²
• Laminating plastics plate, sheet, or shapes belongs in 326130, not 326140. ³
• Manufacturing plastics bottles is classified in 326160, not 326140. ³
• Manufacturing plastics film, unlaminated sheet, and bags is classified in 32611 industries, not 326140. ³

2022 NAICS implementation notes

• Census programs began releasing detailed statistics on the 2022 NAICS basis with 2022 Economic Census products in 2024; adoption across remaining programs continues through 2027 (with limited exceptions). ¹

Frequently asked questions

• What does NAICS 326140 cover in plain terms?
  It covers establishments that manufacture polystyrene foam products. If the foam material is not polystyrene (e.g., urethane), the activity is classified in 326150. ²

• Are polystyrene foam packaging and insulation included in 326140?
  Yes. The NAICS manual’s index lists polystyrene foam packaging as well as insulation and cushioning products, including board insulation, under this industry. ³

• Which PSC codes often align with polystyrene foam products?
  For supplies, PSC 9330 (Plastics Fabricated Materials) is commonly applicable; in some cases PSC 9390 (Miscellaneous Fabricated Nonmetallic Materials) may be used depending on the item description. Final PSC selection depends on the specific product purchased. ⁴

• Did the 2022 NAICS update change the definition of 326140?
  The core definition remains “manufacturing polystyrene foam products.” 2022 NAICS involved targeted revisions across sectors; the implementation guidance does not indicate a definitional change to this code. ¹

• Does NAICS specify EPS versus XPS under 326140?
  Not specified by official sources. ²

Useful resources

• G2X — NAICS 326140 overview
• U.S. Census: Implementation of the 2022 NAICS (timeline, adoption, and background). ¹
• U.S. Census NAICS Search (2022; industry description and cross-references for 326140). ²
• 2017 NAICS Manual (official U.S. edition; detailed examples and index terms for 326140). ³
• GSA Acquisition: Product and Service Codes (PSC) Manual (definitions for PSC 9330 and 9390). ⁴

References

1. U.S. Census Bureau — The Census Bureau’s Implementation of the 2022 North American Industry Classification System (NAICS): https://www.census.gov/library/reference/code-lists/naics/2022/implementation-timeline.html
2. U.S. Census Bureau — 2022 NAICS Search: 326140 Polystyrene Foam Product Manufacturing: https://www.census.gov/naics/?input=326140&year=2022&details=326140
3. U.S. Census Bureau — 2017 North American Industry Classification System: United States (official manual PDF): https://www2.census.gov/library/reference/naics/publications/2017-NAICS-Manual.pdf
4. General Services Administration — Product and Service Codes (PSC) Manual, April 2025 (official manual PDF): https://www.acquisition.gov/sites/default/files/manual/PSC%20Manual%20April%202025.pdf