NAICS Subsector 326: Plastics and Rubber Products Manufacturing
Subsector
Definition
Industries in the Plastics and Rubber Products Manufacturing subsector make goods by processing plastics materials and raw rubber. The core technology employed by establishments in this subsector is that of plastics or rubber product production. Plastics and rubber are combined in the same subsector because plastics are increasingly being used as a substitute for rubber; however, the subsector is generally restricted to the production of products made of just one material, either solely plastics or rubber.
Read the full definition
Many manufacturing activities use plastics or rubber, for example the manufacture of footwear or furniture. Typically, the production process of these products involves more than one material. In these cases, technologies that allow disparate materials to be formed and combined are of central importance in describing the manufacturing activity. In NAICS, such activities (footwear and furniture manufacturing) are not classified in the Plastics and Rubber Products Manufacturing subsector because the core technologies for these activities are diverse and involve multiple materials.
Within the Plastics and Rubber Products Manufacturing subsector, a distinction is made between plastics and rubber products at the industry group level, although it is not a rigid distinction, as can be seen from the definition of Industry 32622, Rubber and Plastics Hoses and Belting Manufacturing. In the case of hoses and belting, plastics are used as a substitute for rubber, and the distinction in materials is not useful as a basis for establishment classification.
In keeping with the core technology focus of plastics, lamination of plastics film to plastics film as well as the production of bags from plastics only is classified in this subsector. Lamination and bag production involving plastics and materials other than plastics are classified in Subsector 322, Paper Manufacturing.
Code facts
- Part of
-
- 31-33
- Codes under it
- 2
- Contract awards
- 34,887 In the last 12 months
- Contract obligations
- $461,682,258 In FY2025
NAICS codes and definitions come from the U.S. Census Bureau and contract spending from SAM.gov/FPDS.
Contract obligations by fiscal year
| Fiscal year | Obligated |
|---|---|
| FY2027 To date | $4,767,954 |
| FY2026 | $338,842,060 |
| FY2025 | $461,682,258 |
| FY2024 | $506,744,016 |
| FY2023 | $375,674,498 |
Top contractors by obligations
| Rank | Contractor | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Oshkosh Defense LLC | $19,270,281 | |
| 2 | ND Defense LLC | $13,678,227 | |
| 3 | RFD Beaufort Inc. | $13,670,365 | |
| 4 | Jemni Inc. | $11,701,094 | |
| 5 | F & M Micro Products Inc. | $11,422,069 | |
| 6 | Vinyl Technology, LLC | $11,176,120 | |
| 7 | M-Pak, Inc. | $11,122,084 | |
| 8 | Goodrich Corporation | $10,442,220 | |
| 9 | Pomp's Tire Service, Inc. | $9,627,995 | |
| 10 | Compotech Inc. | $7,754,434 |
See the full FY2025 ranking of NAICS 326 contractors, by parent company.
Top funding agencies by obligations
| Rank | Agency | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | Defense Logistics Agency | $106,110,608 | |
| 2 | Department of the Army | $88,604,046 | |
| 3 | Department of the Navy | $51,170,701 | |
| 4 | General Services Administration | $32,559,451 | |
| 5 | Department of Veterans Affairs | $28,978,602 | |
| 6 | Department of the Treasury | $7,570,810 | |
| 7 | Department of Homeland Security | $6,252,656 | |
| 8 | Air Force | $6,183,611 | |
| 9 | Department of Agriculture | $4,261,333 | |
| 10 | Department of Commerce | $3,518,647 |
Top PSC codes by obligations
| Rank | PSC code | Obligated, FY2026–FY2027 | Share |
|---|---|---|---|
| 1 | 2530 Vehicular Brake, Steering, Axle, Wheel, and Track Components | $52,939,512 | |
| 2 | 8135 Packaging and Packing Bulk Materials | $26,807,451 | |
| 3 | 4720 Hose and Flexible Tubing | $23,285,341 | |
| 4 | 4220 Marine Lifesaving and Diving Equipment | $21,433,367 | |
| 5 | 4730 Hose, Pipe, Tube, Lubrication, and Railing Fittings | $15,872,967 | |
| 6 | 9330 Plastics Fabricated Materials | $14,724,133 | |
| 7 | 7350 Tableware | $11,690,688 | |
| 8 | 8465 Individual Equipment | $11,496,520 | |
| 9 | 5410 Prefabricated and Portable Buildings | $8,015,424 | |
| 10 | 8115 Boxes, Cartons, and Crates | $7,527,684 |
Contract obligations by state
| Rank | Place of performance | Obligated, last 12 months | Share |
|---|---|---|---|
| 1 | California | $37,684,974 | |
| 2 | New Jersey | $31,515,714 | |
| 3 | Ohio | $25,110,842 | |
| 4 | Mississippi | $20,650,764 | |
| 5 | New York | $20,637,601 | |
| 6 | Florida | $19,137,914 | |
| 7 | Texas | $16,150,727 | |
| 8 | Connecticut | $8,785,625 | |
| 9 | Wisconsin | $8,633,722 | |
| 10 | Georgia | $8,530,747 | |
| 11 | Pennsylvania | $8,463,834 | |
| 12 | Virginia | $8,416,278 | |
| 13 | North Carolina | $8,134,298 | |
| 14 | Maine | $8,128,268 | |
| 15 | Tennessee | $5,587,717 | |
| 16 | Nebraska | $5,458,517 | |
| 17 | Michigan | $5,325,239 | |
| 18 | West Virginia | $5,223,356 | |
| 19 | South Carolina | $5,218,093 | |
| 20 | Maryland | $4,800,603 | |
| 21 | Idaho | $4,177,939 | |
| 22 | Illinois | $3,556,142 | |
| 23 | Minnesota | $3,136,966 | |
| 24 | Arizona | $2,835,956 | |
| 25 | Massachusetts | $2,833,896 | |
| 26 | Washington | $2,812,606 | |
| 27 | Indiana | $2,478,356 | |
| 28 | Louisiana | $2,478,057 | |
| 29 | Missouri | $2,213,938 | |
| 30 | Kansas | $1,926,348 | |
| 31 | Oregon | $1,500,654 | |
| 32 | Alabama | $1,360,476 | |
| 33 | Arkansas | $1,290,612 | |
| 34 | District of Columbia | $1,054,569 | |
| 35 | Colorado | $640,950 | |
| 36 | Montana | $606,411 | |
| 37 | Kentucky | $482,800 | |
| 38 | Rhode Island | $471,303 | |
| 39 | Oklahoma | $430,248 | |
| 40 | Utah | $391,130 | |
| 41 | New Mexico | $322,635 | |
| 42 | Nevada | $304,841 | |
| 43 | Hawaii | $295,670 | |
| 44 | Delaware | $218,508 | |
| 45 | South Dakota | $184,166 | |
| 46 | New Hampshire | $172,553 | |
| 47 | Alaska | $148,745 | |
| 48 | Wyoming | $73,395 | |
| 49 | American Samoa | $45,272 | |
| 50 | Iowa | $32,817 | |
| 51 | North Dakota | $1,617 |
Show all 51
Shares are of everything obligated under NAICS 326 in the last 12 months before deobligations, including work performed abroad or with no place of performance on record.
Contract opportunities
Show 40 more
Latest 50 of 33,143 listed here. See the rest on GovTribe.
Codes under 326
Quick answers
What is NAICS 326?
NAICS 326 is Plastics and Rubber Products Manufacturing, a subsector in NAICS 31-33, Manufacturing.
What codes are under NAICS 326?
NAICS 326 has 2 codes under it with their own GovTribe pages: 3261 Plastics Product Manufacturing and 3262 Rubber Product Manufacturing.
How much do federal agencies spend under NAICS 326?
Federal contracts under NAICS 326 obligated $461,682,258 in fiscal year 2025 and $1,687,710,785 in fiscal years 2023 through 2027.
Who are the largest contractors under NAICS 326?
The contractors with the most obligated under NAICS 326 in fiscal years 2026 and 2027 are Oshkosh Defense LLC ($19,270,281), ND Defense LLC ($13,678,227) and RFD Beaufort Inc. ($13,670,365).
Which agencies buy the most under NAICS 326?
The agencies that obligated the most under NAICS 326 in fiscal years 2026 and 2027 are Defense Logistics Agency ($106,110,608), Department of the Army ($88,604,046) and Department of the Navy ($51,170,701).
Which PSC codes are used with NAICS 326?
The PSC codes with the most obligated under NAICS 326 in fiscal years 2026 and 2027 are 2530 Vehicular Brake, Steering, Axle, Wheel, and Track Components; 8135 Packaging and Packing Bulk Materials; and 4720 Hose and Flexible Tubing.
Where is the work under NAICS 326 performed?
By place of performance, the states with the most contract obligations under NAICS 326 over the last 12 months are California ($37,684,974), New Jersey ($31,515,714) and Ohio ($25,110,842).
What is the latest contract opportunity under NAICS 326?
The latest contract opportunity under NAICS 326 is O-ring, award notice from Land and Maritime (DLA), posted November 10, 2026.
On GovTribe
See everything under NAICS 326
- Federal contract opportunities, awards and IDVs under this code
- Funding analysis by contractor, agency and set-aside
- Contacts who buy under this code
- Ask GovTribe AI about this code