This U.S. industry comprises establishments primarily engaged in manufacturing newsprint and uncoated groundwood paper from pulp. These establishments may manufacture or purchase pulp. In addition, the establishments may also convert the paper they make. Cross-References. Establishments primarily engaged in-- ? Manufacturing paper (except newsprint and uncoated groundwood)--are classified in U.S. Industry 322121, Paper (except Newsprint) Mills; ? Converting paper without manufacturing paper--are classified in Industry Group 3222, Converted Paper Product Manufacturing; ? Manufacturing paperboard--are classified in Industry 322130, Paperboard Mills; and ? Manufacturing pulp without manufacturing paper--are classified in Industry 322110, Pulp Mills.