NAICS 326299 Quarterly Industry Report
All Other Rubber Product Manufacturing
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 326299Sector: 32Updated: Q1 2026
About This Report
This Fair Market Value industry report for NAICS 326299 provides business owners, acquirers, and financial advisors with data-driven valuation insights for the miscellaneous rubber products sector, drawing on data from the U.S. Census Bureau[5] and the Bureau of Labor Statistics[6]. The report aggregates transaction multiples, financial benchmarks, and market trends specific to NAICS 326299 establishments, supporting buy-sell agreements, succession planning, SBA-financed acquisitions, and litigation support engagements.
Industry Snapshot
Key metrics for the all other rubber product manufacturing industry.
Industry Definition & Overview
All Other Rubber Product Manufacturing (NAICS 326299) encompasses establishments primarily engaged in manufacturing rubber products not classified in other specific rubber product categories, including tires, hoses, belting, and mechanical rubber goods. Products include rubber floor mats and matting, rubber bands, latex foam rubber, rubber gloves, rubber tubing, rubber weather stripping, reclaimed rubber from waste and scrap, rubber rollers, and rubber hair care products. According to the U.S. Census Bureau[5], roughly 551 businesses operate within this classification across 649 establishments, producing diverse rubber goods for consumer, industrial, healthcare, and automotive aftermarket applications.
Manufacturing processes vary widely across product categories and include latex dipping for gloves and balloons, rubber calendering for matting and sheet goods, extrusion for tubing and weather stripping, roller covering and grinding, foam rubber production through Dunlop or Talalay processes, and devulcanization and reclaiming of scrap rubber. The Bureau of Labor Statistics[6] tracks production roles including latex dipping line operators, calender operators producing sheet rubber, extrusion technicians running tubing and profile lines, foam production workers managing latex foam curing, and quality inspectors testing physical properties and material compliance.
Per the SBA Office of Advocacy[7], this residual classification spans businesses with very different operating characteristics, from high-volume latex glove producers competing with Asian imports to niche rubber reclaiming operations serving sustainability-focused customers. Individual firms typically specialize in narrow product categories rather than competing across the full range. Import competition pressures commodity products like rubber bands and mats, while specialized products with domestic sourcing requirements or quick-turn delivery needs maintain stronger competitive positions.
What's Included in This Industry
- Valuation multiples benchmarked to miscellaneous rubber product manufacturing
- Revenue and EBITDA trends for domestic rubber product operations
- SBA lending data and financing terms for NAICS 326299 businesses
- Comparable transaction data from recent rubber goods company acquisitions
- Industry risk factors including raw material costs, import competition, and product liability
- Workforce composition and labor cost benchmarks for rubber processing operations
- Regional market analysis covering major rubber product manufacturing clusters
- Capital expenditure benchmarks for dipping lines, calendering, and extrusion equipment
- Product segment analysis across consumer, industrial, healthcare, and reclaimed rubber markets
- Owner compensation and discretionary earnings benchmarks
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Plastics and Rubber Products Manufacturing | 326 |
| Industry Group | Rubber Product Manufacturing | 3262 |
| NAICS Industry | Other Rubber Product Manufacturing | 32629 |
| National Industry | All Other Rubber Product Manufacturing | 326299 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 326291 | Rubber Product Manufacturing for Mechanical Use | Rubber product manufacturers for mechanical use producing molded gaskets, seals, and vibration mounts classified separately when the primary product serves mechanical applications |
| 326220 | Rubber and Plastics Hoses and Belting Manufacturing | Rubber hose and belting manufacturers classified separately when producing reinforced hoses and belts, though both industries share rubber compounding and vulcanization technology |
| 326211 | Tire Manufacturing (except Retreading) | Tire manufacturers classified separately when producing new tires from rubber, sharing rubber mixing and curing technology with miscellaneous rubber product operations |
| 326199 | All Other Plastics Product Manufacturing | All other plastics product manufacturers producing competing products from plastics materials, particularly in mat, glove, and tubing applications where rubber and plastics compete |
| 339113 | Surgical Appliance and Supplies Manufacturing | Surgical appliance and supplies manufacturers producing medical-grade rubber components including latex gloves, catheters, and surgical tubing for healthcare markets |
| 339999 | All Other Miscellaneous Manufacturing | All other miscellaneous manufacturing establishments producing consumer and industrial products from mixed materials that overlap with rubber-based product applications |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | Ohio | 11.4% | 76 |
| 2 | California | 10.5% | 70 |
| 3 | Texas | 6.4% | 43 |
| 4 | Pennsylvania | 5.1% | 34 |
| 5 | Illinois | 4.8% | 32 |
| 6 | Georgia | 4.5% | 30 |
| 7 | Michigan | 4.3% | 29 |
| 8 | Tennessee | 3.7% | 25 |
| 9 | Minnesota | 3.7% | 25 |
| 10 | Florida | 3.7% | 25 |
% Of Establishments
0%
11%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
32
Total SBA Loans
$9.1M
Total Loan Volume
$284K
Average Loan Size
10 yrs
Average Loan Term
9.24%
Average Interest Rate
304
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: Rubber product manufacturers qualify as small businesses under the SBA size standards[8] for NAICS 326299, which set the threshold at 650 employees. The SBA 7(a) loan program[9] supports acquisitions of existing rubber product operations and working capital for raw material purchases, while the CDC/504 loan program[10] provides long-term fixed-rate financing for dipping lines, calendering equipment, extrusion machines, and facility expansions. Lenders evaluate product specialization, customer concentration, and import competition exposure when underwriting rubber product manufacturing loans.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | Newtek Bank, National Association | 16 | $5.2M | $325K |
| 2 | Stellar Bank | 8 | $2.7M | $338K |
| 3 | Bank of America, National Association | 8 | $1.2M | $150K |
Frequently Asked Questions
Common questions about this industry.
What types of businesses are classified under NAICS 326299?
NAICS 326299 is a residual classification covering rubber product manufacturers not fitting specific tire, hose, belting, or mechanical rubber goods categories. Products include rubber floor mats, rubber bands, latex foam, rubber gloves, tubing, weather stripping, rollers, and reclaimed rubber from waste. Per the U.S. Census Bureau[11], the classification also covers rubber reclaiming operations and rubber hair care product manufacturing.
How is the miscellaneous rubber products industry structured?
Individual firms specialize in narrow product niches rather than competing across the full product range. Latex glove producers operate high-volume dipping lines competing with imports. Rubber mat manufacturers serve commercial and industrial flooring markets. Foam rubber producers supply bedding and furniture cushioning. Rubber reclaiming operations process waste tires and scrap rubber for reuse. Each niche has distinct competitive dynamics, capital requirements, and customer bases.
What is the SBA size standard for NAICS 326299?
The SBA classifies a miscellaneous rubber product manufacturer as a small business if it employs fewer than 650 workers, measured as the 24-month average of full-time and part-time employees. Per the SBA size standards table[8], this threshold applies for SBA loan eligibility and federal contracting small business set-aside programs.
What NAICS codes are most closely related to 326299?
Code 326291 covers mechanical rubber goods as the closest related rubber manufacturing classification. Code 326220 addresses rubber hose and belting. Market 326211 covers tire production. Code 326199 captures plastics products that compete with rubber alternatives. Per the Census Bureau[11], products are classified here only if they do not fit a more specific rubber or plastics product category.
What industries interact most with miscellaneous rubber product manufacturers?
Healthcare facilities consume latex and nitrile rubber gloves and medical tubing. Commercial building managers purchase rubber floor mats and matting. Office supply distributors sell rubber bands. Bedding manufacturers buy latex foam rubber. Per the Bureau of Labor Statistics[6], this classification's diverse end markets mean no single demand driver dominates industry-wide employment patterns.
What specific activities fall under NAICS 326299?
Covered activities include latex dipping for gloves and balloons, rubber calendering for matting and sheet goods, rubber extrusion for tubing and weather stripping, Dunlop and Talalay foam rubber production, rubber roller covering and grinding, rubber band cutting from extruded tubes, rubber reclaiming through devulcanization of waste and scrap, and manufacturing rubber hair care products.
Are miscellaneous rubber product manufacturers eligible for SBA loans?
Yes, rubber manufacturers with fewer than 650 employees qualify for SBA financing. The SBA 7(a) program[9] covers business acquisitions and working capital, while the CDC/504 program[10] finances latex dipping lines, calendering equipment, extrusion machines, and foam production systems with long-term fixed rates.
Where are miscellaneous rubber product operations concentrated in the U.S.?
Production distributes broadly across manufacturing states. Ohio and the Midwest retain historic rubber industry concentrations. The Southeast hosts latex glove and foam operations. California and the Northeast serve regional industrial and consumer markets. According to the Census Bureau[12], the 649 establishments reflect a geographically dispersed industry serving diverse local and national customer bases.
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. Small Business Administration, SBA 7(a) Loan Program Data data.sba.gov
- [5]U.S. Census Bureau census.gov
- [6]Bureau of Labor Statistics bls.gov
- [7]SBA Office of Advocacy advocacy.sba.gov
- [8]SBA size standards sba.gov
- [9]SBA 7(a) loan program sba.gov
- [10]CDC/504 loan program sba.gov
- [11]U.S. Census Bureau census.gov
- [12]Census Bureau data.census.gov
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