This U.S. industry comprises establishments primarily engaged in manufacturing dog and cat food from ingredients, such as grains, oilseed mill products, and meat products. Cross-References. Establishments primarily engaged in-- ? Manufacturing food for animals (except dog and cat)--are classified in U.S. Industry 311119, Other Animal Food Manufacturing; ? Slaughtering animals for feed--are classified in Industry 31161, Animal Slaughtering and Processing; and ? Manufacturing vitamins and minerals for dogs and cats--are classified in Industry 32541, Pharmaceutical and Medicine Manufacturing.