This U.S. industry comprises establishments primarily engaged in converting plastics resins into plastics packaging (flexible) film and packaging sheet. Cross-References. Establishments primarily engaged in-- ? Converting plastics resins into plastics film and unlaminated sheet (except packaging)--are classified in U.S. Industry 326113, Unlaminated Plastics Film and Sheet (except Packaging) Manufacturing; ? Laminating or coating packaging combinations of plastics, foils, and paper (except plastics film to plastics film) film and sheet--are classified in U.S. Industry 322221, Coated and Laminated Packaging Paper Manufacturing; ? Laminating or coating combinations of plastics, foils, and paper (except plastics film to plastics film) nonpackaging film and sheet--are classified in U.S. Industry 322222, Coated and Laminated Paper Manufacturing; ? Laminating plastics sheet (except for packaging)--are classified in Industry 326130, Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing; and ? Manufacturing plastics bags--are classified in U.S. Industry 326111, Plastics Bag and Pouch Manufacturing.