NAICS 326150 size standard: Urethane and Other Foam Product (except Polystyrene) Manufacturing
Sectors 31-33—Manufacturing › Subsector 326—Plastics and Rubber Products Manufacturing
750 employees
average number of employees
A business whose primary industry is NAICS 326150 (Urethane and Other Foam Product (except Polystyrene) Manufacturing) is small for SBA and federal contracting purposes if it has no more than 750 employees on average, including affiliates.
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NAICS 326150 on AwardWatchdog
Before you rely on this
- Affiliates count. SBA adds the receipts or employees of your affiliates (companies that control you, that you control, or that share common ownership or management) to yours. See 13 CFR 121.103.
- Receipts are a 5-year average. Average annual receipts are generally your total receipts over your last 5 completed fiscal years divided by 5 (13 CFR 121.104).
- Employees are a 24-month average. Employee-based standards use your average number of employees per pay period over the preceding 24 completed calendar months, counting part-time and temporary staff (13 CFR 121.106).
- The contract decides the code. For a federal contract, the contracting officer assigns one NAICS code in the solicitation, and that code’s size standard is the one that counts.
- Check officially. Use the official SBA Size Standards Tool and keep your SAM.gov registration current.
Not legal or professional advice. This is a free estimate from AwardWatchdog based on SBA’s published table. AwardWatchdog is not affiliated with SBA or the U.S. government. Only SBA can make a formal size determination.
Common questions
What is the SBA size standard for NAICS 326150?
A business whose primary industry is NAICS 326150 (Urethane and Other Foam Product (except Polystyrene) Manufacturing) is small for SBA and federal contracting purposes if it has no more than 750 employees on average, including affiliates. The standard comes from SBA’s table at 13 CFR 121.201 (last amended effective March 17, 2023).
How are employees counted for NAICS 326150?
SBA averages the number of employees for each pay period over the preceding 24 completed calendar months, counting full-time, part-time and temporary employees, and includes affiliates (13 CFR 121.106).
Is this an official size determination?
No. This page is an estimate from AwardWatchdog based on SBA’s published table. Use the official SBA Size Standards Tool at sba.gov and only SBA can make a formal size determination.
Related codes in Plastics and Rubber Products Manufacturing
326111 Plastics Bag and Pouch Manufacturing (750 employees) · 326112 Plastics Packaging Film and Sheet (including Laminated) Manufacturing (1,000 employees) · 326113 Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing (750 employees) · 326121 Unlaminated Plastics Profile Shape Manufacturing (600 employees) · 326122 Plastics Pipe and Pipe Fitting Manufacturing (750 employees) · 326130 Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing (650 employees) · 326140 Polystyrene Foam Product Manufacturing (1,000 employees) · 326160 Plastics Bottle Manufacturing (1,250 employees) · 326191 Plastics Plumbing Fixture Manufacturing (750 employees) · 326199 All Other Plastics Product Manufacturing (750 employees) · 326211 Tire Manufacturing (except Retreading) (1,500 employees) · 326212 Tire Retreading (500 employees)
Source: 13 CFR 121.201 (SBA table of small business size standards, eCFR current as of October 15, 2026; last amended effective March 17, 2023). See also SBA’s table of size standards.
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