This U.S. industry comprises establishments primarily engaged in converting plastics resins into plastics film and unlaminated sheet (except packaging). Cross-References. Establishments primarily engaged in-- ? Converting plastics resins into plastics packaging film and unlaminated packaging sheet--are classified in U.S. Industry 326112, Plastics Packaging Film and Sheet (including Laminated) Manufacturing; ? Laminating plastics sheet (except for packaging)--are classified in Industry 326130, Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing; ? Laminating or coating a combination 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; and ? Manufacturing plastics bags--are classified in U.S. Industry 326111, Plastics Bag and Pouch Manufacturing.