Industries in the Plastics and Rubber Products Manufacturing subsector make goods by processing plastics materials and raw rubber. The core technology employed by establishments in this subsector is that of plastics or rubber product production. Plastics and rubber are combined in the same subsector because plastics are increasingly being used as a substitute for rubber; however the subsector is generally restricted to the production of products made of just one material, either solely plastics or rubber.

Many manufacturing activities use plastics or rubber, for example the manufacture of footwear, or furniture. Typically, the production process of these products involves more than one material. In these cases, technologies that allow disparate materials to be formed and combined are of central importance in describing the manufacturing activity. In NAICS, such activities (the footwear and furniture manufacturing) are not classified in the Plastics and Rubber Products Manufacturing subsector because the core technologies for these activities are diverse and involve multiple materials.

Within the Plastics and Rubber Products Manufacturing subsector, a distinction is made between plastics and rubber products at the industry group level, although it is not a rigid distinction, as can be seen from the definition of Industry 32622, Rubber and Plastics Hoses and Belting Manufacturing. As materials technology progresses, plastics are increasingly being used as a substitute for rubber; and eventually, the distinction may disappear as a basis for establishment classification.

In keeping with the core technology focus of plastics, lamination of plastics film to plastics film as well as the production of bags from plastics only is classified in this subsector. Lamination and bag production involving plastics and materials other than plastics are classified in the NAICS Subsector 322, Paper Manufacturing.