This U.S. industry comprises establishments primarily engaged in manufacturing ceramic wall and floor tiles. Cross-References. Establishments primarily engaged in-- ? Manufacturing structural clay tiles--are classified in U.S. Industry 327121, Brick and Structural Clay Tile Manufacturing; ? Manufacturing clay drain tiles--are classified in U.S. Industry 327123, Other Structural Clay Product Manufacturing; and ? Manufacturing resilient flooring and asphalt floor tiles--are classified in U.S. Industry 326192, Resilient Floor Covering Manufacturing.