NAICS 326122 Quarterly Industry Report
Plastics Pipe and Pipe Fitting Manufacturing
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 326122Sector: 32Updated: Q1 2026
About This Report
This Fair Market Value industry report for NAICS 326122 delivers business owners, acquirers, and financial advisors data-driven valuation insights for the plastics pipe and fitting manufacturing sector, drawing on data from the U.S. Census Bureau[4] and the Bureau of Labor Statistics[5]. The report aggregates transaction multiples, financial benchmarks, and market trends specific to NAICS 326122 establishments, supporting buy-sell agreements, succession planning, SBA-financed acquisitions, and litigation support engagements.
Industry Definition & Overview
Plastics Pipe and Pipe Fitting Manufacturing (NAICS 326122) encompasses establishments primarily engaged in converting plastics resins into rigid plastics pipes and pipe fittings used in plumbing, drainage, irrigation, telecommunications conduit, and water and sewer infrastructure applications. According to the U.S. Census Bureau[4], roughly 137 establishments operate in this classification, employing over 23,000 workers producing PVC, HDPE, ABS, and CPVC pipe products consumed by residential, commercial, and municipal construction markets.
Manufacturing processes include single-screw and twin-screw extrusion for continuous pipe production, injection molding for fittings and couplings, oriented PVC (PVCO) production for high-pressure water transmission, corrugated pipe extrusion for stormwater management, and socket fusion and electrofusion fitting fabrication for HDPE piping systems. The Bureau of Labor Statistics[5] identifies production roles including extruder operators managing pipe wall thickness and diameter specifications, injection molding technicians producing fittings within tight dimensional tolerances, quality inspectors performing hydrostatic pressure testing and dimensional verification, and warehouse operators managing inventory of diverse pipe sizes and fitting configurations.
Per the SBA Office of Advocacy[6], plastics pipe producers benefit from ongoing displacement of metal pipe systems across plumbing and infrastructure applications, driven by lower material and installation costs, corrosion resistance, and lighter weight. Municipal water and sewer infrastructure spending provides a steady demand base, while residential and commercial construction activity creates cyclical volume fluctuations.
What's Included in This Industry
- Valuation multiples benchmarked to plastics pipe and fitting producers
- Revenue and EBITDA trends for domestic plastics pipe manufacturing
- SBA lending data and financing terms for NAICS 326122 businesses
- Comparable transaction data from recent pipe and fitting company acquisitions
- Industry risk factors including resin pricing, construction cycles, and infrastructure spending
- Workforce composition and labor cost benchmarks for pipe extrusion operations
- Regional market analysis covering major plastics pipe production centers
- Capital expenditure benchmarks for pipe extrusion lines and injection molding equipment
- End-market analysis across residential plumbing, municipal infrastructure, and telecom conduit
- Owner compensation and discretionary earnings benchmarks
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Plastics and Rubber Products Manufacturing | 326 |
| Industry Group | Plastics Product Manufacturing | 3261 |
| NAICS Industry | Plastics Pipe, Pipe Fitting, and Unlaminated Profile Shape Manufacturing | 32612 |
| National Industry | Plastics Pipe and Pipe Fitting Manufacturing | 326122 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 326121 | Unlaminated Plastics Profile Shape Manufacturing | Unlaminated plastics profile shape manufacturers sharing extrusion technology but producing non-pipe profile shapes like rod, tube, and custom extrusions for different end markets |
| 332919 | Other Metal Valve and Pipe Fitting Manufacturing | Metal valve and pipe fitting manufacturers producing competing metal piping components that plastics pipe systems increasingly displace in plumbing and infrastructure applications |
| 326199 | All Other Plastics Product Manufacturing | All other plastics product manufacturers producing miscellaneous plastics products through processes distinct from pipe extrusion and fitting injection molding operations |
| 325211 | Plastics Material and Resin Manufacturing | Plastics material and resin producers manufacturing PVC, HDPE, and CPVC resins consumed as primary feedstock in pipe extrusion and fitting molding operations |
| 326220 | Rubber and Plastics Hoses and Belting Manufacturing | Rubber and plastics hose manufacturers producing flexible hose products classified separately from the rigid pipe and fitting products in this classification |
| 335932 | Noncurrent-Carrying Wiring Device Manufacturing | Noncurrent-carrying wiring device manufacturers classified separately when producing plastics conduit for electrical wiring rather than plumbing or drainage pipe |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | Texas | 11.7% | 55 |
| 2 | California | 10.2% | 48 |
| 3 | Florida | 5.7% | 27 |
| 4 | Ohio | 5.3% | 25 |
| 5 | Georgia | 4.5% | 21 |
| 6 | Iowa | 3.8% | 18 |
| 7 | Pennsylvania | 3.8% | 18 |
| 8 | North Carolina | 3.4% | 16 |
| 9 | Kansas | 2.8% | 13 |
| 10 | Washington | 2.8% | 13 |
% Of Establishments
0%
12%
Source: County Business Patterns, U.S. Census Bureau[3]
Frequently Asked Questions
Common questions about this industry.
What types of businesses are classified under NAICS 326122?
NAICS 326122 covers manufacturers converting plastics resins into rigid pipes and pipe fittings. Products include PVC drain-waste-vent pipe, HDPE water transmission pipe, CPVC hot water supply pipe, ABS sewer pipe, corrugated stormwater pipe, and associated fittings like elbows, tees, and couplings. Per the U.S. Census Bureau[10], the classification excludes flexible hose (326220) and electrical conduit (335932).
How is the plastics pipe industry structured?
The industry concentrates among large producers with national distribution networks for commodity PVC and HDPE pipe, plus smaller regional manufacturers serving local construction and infrastructure markets. Large producers achieve economies of scale through high-volume extrusion lines and broad product catalogs. Regional producers compete through faster delivery, custom lengths, and relationships with local plumbing distributors and municipal utilities.
What is the SBA size standard for NAICS 326122?
The SBA classifies a plastics pipe and fitting manufacturer as a small business if it employs fewer than 750 workers, measured as the 24-month average of full-time and part-time employees across all locations. Per the SBA size standards table[7], this threshold applies for SBA lending programs and federal contracting set-aside eligibility.
What NAICS codes are most closely related to 326122?
Code 326121 covers plastics profile extrusion using similar technology for non-pipe shapes. Code 332919 addresses competing metal valve and pipe fittings. Smaller 326220 covers flexible hose production. Code 335932 captures electrical conduit manufacturing. Per the Census Bureau[10], the rigid pipe versus profile shape distinction separates 326122 from 326121.
What industries interact most with plastics pipe manufacturers?
Plumbing contractors (238220) install residential and commercial pipe systems. Water and sewer construction firms (237110) install municipal infrastructure using HDPE and PVC pipe. Plumbing wholesalers (423720) distribute pipe to contractors. According to the Bureau of Labor Statistics[5], construction employment directly drives demand for plastics pipe products across residential and infrastructure segments.
What specific activities fall under NAICS 326122?
Covered activities include PVC and CPVC pipe extrusion for plumbing and drainage, HDPE pipe extrusion for water transmission and gas distribution, corrugated pipe production for stormwater management, injection molding of pipe fittings and couplings, oriented PVC pipe manufacturing, and hydrostatic pressure testing to ASTM and AWWA standards.
Are plastics pipe manufacturers eligible for SBA loans?
Yes, pipe manufacturers with fewer than 750 employees qualify for SBA financing. The SBA 7(a) program[8] covers business acquisitions and working capital, while the CDC/504 program[9] finances pipe extrusion lines, injection molding equipment, and warehouse expansions with long-term fixed-rate terms favorable to capital-intensive operations.
Where are plastics pipe manufacturing operations concentrated in the U.S.?
Pipe manufacturing distributes near major construction markets and resin supply sources. Texas hosts the largest concentration, benefiting from Gulf Coast PVC resin production and strong construction activity. The Southeast, Midwest, and Western states support regional pipe producers serving local infrastructure and building markets. Per the Census Bureau[11], states with large residential construction and municipal infrastructure programs tend to support more pipe manufacturing establishments.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages bls.gov
- [2]U.S. Census Bureau, Economic Census census.gov
- [3]U.S. Census Bureau, County Business Patterns census.gov
- [4]U.S. Census Bureau census.gov
- [5]Bureau of Labor Statistics bls.gov
- [6]SBA Office of Advocacy advocacy.sba.gov
- [7]SBA size standards sba.gov
- [8]SBA 7(a) loan program sba.gov
- [9]CDC/504 loan program sba.gov
- [10]U.S. Census Bureau census.gov
- [11]Census Bureau data.census.gov
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