NAICS 326191

Overview

The North American Industry Classification System (NAICS) is the federal standard for categorizing business establishments so statistical agencies can collect, analyze, and publish data on the U.S. economy. NAICS was created under the Office of Management and Budget, adopted in 1997 to replace the SIC system, and jointly developed with Statistics Canada and Mexico’s INEGI; the current vintage for recent statistics is 2022. ¹

NAICS 326191 covers establishments primarily engaged in manufacturing plastics or fiberglass plumbing fixtures. Examples include plastics or fiberglass bathtubs, hot tubs, portable toilets, and shower stalls. Census cross-references place plastic pipe and fittings in 326122 and assembly of faucet fittings in 332913. ²

What this NAICS covers

• Manufacturing of plastics or fiberglass plumbing fixtures for residential, commercial, or institutional use. ²
• Production of plastics or fiberglass bathtubs. ²
• Production of hot tubs/whirlpool tubs made of plastics or fiberglass. ²
• Manufacturing of portable toilets constructed from plastics or fiberglass. ²
• Manufacturing of plastics or fiberglass shower stalls. ²
• Fabrication of plumbing fixtures using fiberglass-reinforced plastics (FRP). ²

Related NAICS and PSC codes

Type	Code	Descriptor
NAICS	326122	Plastics Pipe and Pipe Fitting Manufacturing
NAICS	332913	Plumbing Fixture Fitting and Trim Manufacturing
NAICS	326199	All Other Plastics Product Manufacturing
PSC	4510	Plumbing Fixtures and Accessories

Boundary and cross‑references

• Assembling plastics components into plumbing fixture fittings (e.g., faucets) is classified in 332913, not 326191. ²
• Manufacturing plastics pipe and pipe fittings is classified in 326122, not 326191. ²

Frequently asked questions

• What products fall within NAICS 326191?
  • Products include plastics or fiberglass plumbing fixtures such as bathtubs, hot tubs/whirlpool tubs, portable toilets, and shower stalls. The scope hinges on the material (plastics/fiberglass) and the finished fixture, not pipes or metal fittings, which are classified elsewhere per Census cross-references. ²
• How does 326191 differ from 326122 and 332913?
  • 326191 covers plastics/fiberglass fixtures; 326122 covers plastics pipe and fittings; 332913 covers assembly of fixture fittings (e.g., faucets). These are distinct production activities per Census industry definitions and cross-references. ²
• Did the 2022 NAICS revision change 326191?
  • The 2022 NAICS introduced targeted updates across sectors. Not specified by official sources ³ whether 326191 itself changed materially; consult Census’s 2022 NAICS implementation materials and change documentation for any impacts to Manufacturing subsectors.
• How is NAICS used in recent Economic Census data releases?
  • The 2022 Economic Census disseminates statistics using the 2022 NAICS structure, providing industry-level indicators such as establishments, shipments, employment, and payroll. Data products, tools, and release schedules align to this vintage to ensure consistency across industries and geographies. ⁴

Useful resources

• Economic Census: NAICS Codes & Understanding Industry Classification Systems — official overview of NAICS usage.
• NAICS 326191 — industry definition and cross-references (Manufacturing sector definitions).
• The Census Bureau’s Implementation of the 2022 NAICS — schedule and guidance.

References

1. U.S. Census Bureau — Economic Census: NAICS Codes & Understanding Industry Classification Systems. https://www.census.gov/programs-surveys/economic-census/year/2022/guidance/understanding-naics.html
2. U.S. Census Bureau — NAICS Sector 31‑33 (Manufacturing): industry definitions (includes 326191). https://www.census.gov/naics/resources/archives/sect31-33.html
3. 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
4. U.S. Census Bureau — How 2022 Economic Census Data is Disseminated. https://www.census.gov/programs-surveys/economic-census/year/2022/guidance/how-2022-ecdata-disseminated.html