This U.S. industry comprises establishments engaged in crushing soybeans. Examples of products produced in these establishments are soybean oil, soybean cake and meal, and soybean protein isolates and concentrates. Cross-References. Establishments primarily engaged in-- ? Refining and/or blending soybean oil from purchased oil--are classified in U.S. Industry 311225, Fats and Oils Refining and Blending; ? Wet milling corn and other vegetables--are classified in U.S. Industry 311221, Wet Corn Milling; and ? Crushing oilseeds (except soybeans) and tree nuts--are classified in U.S. Industry 311223, Other Oilseed Processing.