This U.S. industry comprises establishments engaged in crushing oilseeds (except soybeans) and tree nuts, such as cottonseeds, linseeds, peanuts, and sunflower seeds. Cross-References. Establishments primarily engaged in-- ? Wet milling corn and other vegetables--are classified in U.S. Industry 311221, Wet Corn Milling; ? Crushing soybeans--are classified in U.S. Industry 311222, Soybean Processing; and ? Refining and/or blending vegetable, oilseed, and tree nut oils from purchased oils--are classified in U.S. Industry 311225, Fats and Oils Refining and Blending.