311712 Fresh and Frozen Seafood Processing This U.S. industry comprises establishments primarily engaged in one or more of the following: (1) eviscerating fresh fish by removing heads, fins, scales, bones, and entrails; (2) shucking and packing fresh shellfish; (3) manufacturing frozen seafood; and (4) processing fresh and frozen marine fats and oils. The data published with NAICS code 311712 include the following SIC industries: 2077 Animal and marine fats and oil (pt) 2092 Prepared fresh or frozen fish and seafood