Picking the appropriate NAICS code (Mike Kocak EHS Committee Chair 07-28-2015)
There is often some confusion concerning the appropriate NAICS code for a processor to use. The following example applies to a processor who molds cast polyurethane parts. It is presented as an example of the decision process used and may or not apply to your particular situation.
You will need to search www.naics.com and look for the best description of what you manufacture.
If you click on 325212 “Synthetic Rubber Mfg.” , you’ll see that it covers “urethane rubber mfg.”:
325212 Synthetic Rubber Manufacturing
This U.S. industry consists of establishments primarily engaged in manufacturing synthetic rubber.
BUT: Cross-References. Establishments primarily engaged in-- Processing natural, synthetic, or reclaimed rubber into intermediate or final products (except adhesives)--are classified in Industry Group 3262, Rubber Product Manufacturing;
More specific is 326291- Rubber Products for mechanical use:
“This U.S. industry comprises establishments primarily engaged in manufacturing rubber goods (except tubing) for mechanical applications, using the processes of molding, extruding or lathe-cutting. Products of this industry are generally parts for motor vehicles, machinery, and equipment.” If you want to assume that ‘rubber products’ includes synthetic rubber which would also include urethane rubber and what you make is for mechanical use than this may be appropriate.
To me, these two choices somewhat contradict each other. 325212 says you’re making ‘rubber’, which we are. However, if you’re “processing…synthetic…rubber into final products” it’s Group 3262. This seems to say that you are taking already made (cast) rubber and making a product from it (i.e. cutting a gasket from sheet stock) it’s 3262.
However, 326291 says mfg rubber goods using molding, which also seems to apply.
To decide, in looking at the overall categories, the 3252 category seems to lean towards dealing with stock materials/non-final forms, while 3262 definitely deals with final products.
Therefore, I would lean to the 3262 category, likely 326291.
325211 is not appropriate, a processor does not make resins.