This U.S. industry comprises establishments primarily engaged in (1) canning seafood (including soup) and marine fats and oils and/or (2) smoking, salting, and drying seafood. Establishments known as "floating factory ships" that are engaged in the gathering and processing of seafood into canned seafood products are included in this industry. Cross-References. Establishments primarily engaged in preparing fresh and frozen seafood and marine fats and oils are classified in U.S. Industry 311712, Fresh and Frozen Seafood Processing.