This industry comprises establishments primarily engaged in manufacturing tortillas. Cross-References. Establishments primarily engaged in-- ? Manufacturing canned nationality foods using tortillas--are classified in U.S. Industry 311422, Specialty Canning; ? Manufacturing frozen nationality foods using tortillas--are classified in U.S. Industry 311412, Frozen Specialty Food Manufacturing; and ? Manufacturing tortilla chips--are classified in U.S. Industry 311919, Other Snack Food Manufacturing.