This U.S. industry comprises establishments primarily engaged in retreading or rebuilding tires. Cross-References. Establishments primarily engaged in-- ? Repairing tires, such as plugging--are classified in U.S. Industry 811198, All Other Automotive Repair and Maintenance; ? Retailing tires--are classified in Industry 441320, Tire Dealers; and ? Manufacturing tires and inner tubes from natural and synthetic rubber--are classified in U.S. Industry 326211, Tire Manufacturing (except Retreading).