This U.S. industry comprises establishments primarily engaged in manufacturing reconstituted wood sheets and boards. Illustrative Examples: Medium density fiberboard (MDF) manufacturing Reconstituted wood sheets and boards manufacturing Oriented strandboard (OSB) manufacturing Waferboard manufacturing Particleboard manufacturing Cross-References. Establishments primarily engaged in-- ? Manufacturing softwood plywood--are classified in U.S. Industry 321212, Softwood Veneer and Plywood Manufacturing; and ? Manufacturing hardwood plywood--are classified in U.S. Industry 321211, Hardwood Veneer and Plywood Manufacturing.