Index B – Commodities for Non-Store Retail, in Alphabetical order

5-3600-158.1: 2011-09-15

Index B - Alphabetical Order
Code Commodity
S4000 Accommodation services
H3050 Adding machines
D3000 Aerobic shoes
C2050 Aerobic wear, men’s
C1060 Aerobic wear, women’s
G2030 Afghans
B1020 Aftershave
X0500 Agendas
V3020 Air conditioners, automotive
K1010 Air conditioners, central
H2010 Air conditioners, room 
K1010 Air exchangers
V3020 Air fresheners, automotive
G1020 Air fresheners, household
L2000 Air hockey
L1020 Air mattresses, camping
L1070 Air mattresses, water
H2020 Air purifiers
R1030 Aircraft and aircraft parts and accessories, new
X1300 Aircraft and aircraft parts and accessories, used
V3020 Alarm systems, automotive 
K1060 Alarm systems, household
X0800 Albums, coin and stamp collection
H3020 Albums, photo
A3000 Alcoholic beverages
R1020 All-terrain vehicles (ATVs), parts and accessories, new 
X1300 All-terrain vehicles (ATVs), parts and accessories, used
X1300 All-terrain vehicles (ATVs), used
S4000 Alterations and repair services, clothing and drapery
G1020 Ammonia cleaners
L1020 Ammunition, hunting and target shooting
V3020 Amplifiers, automotive
H3010 Amplifiers, non-automotive
B4020 Analgesics
R1030 Anchors, boat
K1040 Anchors, hardware
X0700 Animals, pets
H3050 Answering machines
B4020 Antacids
U1020 Antifreeze
B4020 Antihistamines
B1020 Antiperspirants
V2010 Antique cars
V2020 Antique light trucks and vans
X1300 Antiques (excluding automobiles)
S3000 Appliance repair and maintenance services
R1010 Appliances (camper, motor home, etc.)
R1030 Appliances (yacht, cruise, etc.)
H2010 Appliances, household (major)
H2020 Appliances, household (small electrical)
X1300 Appliances, used
G2030 Aprons
X0200 Aquariums
L1020 Archery equipment and supplies
S4000 Art restoration services
G2040 Artificial Christmas trees (indoor and outdoor)
B3000 Artificial limbs
L4000 Artists’ supplies and equipment (paints, charcoal, brushes, etc.)
K1060 Asphalt sealing compounds
B1020 Astringents
L7010 Atlases
D1000 Attaché cases
H3010 Audio and video equipment and supplies
H3030 Audio disc, blank
L6000 Audio disc, pre-recorded, sales 
S1000 Audio disc, rental
L6000 Audio tape, pre-recorded, sales
S1000 Audio tape, rental
X0800 Autographed collectors’ items
U1010 Automotive fuels
V1020 Automotive oils and additives
V3020 Automotive parts and accessories (excluding tires and tubes), new and used
V4000 Automotive repair and maintenance services
V4000 Automotive upholstery
K1060 Awnings
K1030 Axes
H1020 Baby (monitors, walkers, furniture and equipment)
B1020 Baby care products
C5000 Baby clothing and accessories (blankets, bottles, linens, plastic pants)
A1090 Baby foods
C5000 Baby linens, blankets, sheets, towels
D1000 Backpacks, travel and school
C1070 Backpacks, women’s purses
A1070 Bacon, deli
A1010 Bacon, pre-packaged
L1070 Badminton equipment
D3010 Badminton shoes
A1050 Bagels, fresh
A1080 Bagels, frozen
G1030 Bags, garment
X0500 Bags, gift
L1050 Bags, golf
G1020 Bags, paper and plastic
L1020 Bait (including live)
A1050 Bakery products, fresh, in-house and commercial
A1080 Bakery products, frozen
A1090 Bakery-type products, pre-packaged
G1010 Bakeware
A1090 Baking supplies (chocolate, flour, baking powder, chopped nuts, etc.)
L1030 Balls (baseball, football, soccer, volleyball and basketball)
L1050 Balls, golf
L1070 Balls, tennis and other racquet sports
L2000 Balls, toys
B1020 Bandages
K1030 Bandsaws
S4000 Banking machines (service)
G1020 Barbecue (BBQ) starter fuel
P1032 Barbecues (BBQs) and accessories
G2040 Barometers
C2060 Baseball caps
L1030 Baseball cleats, equipment and uniforms
K1010 Baseboard heaters
K1050 Baseboard trim
L1030 Basketball equipment and uniforms
D3010 Basketball shoes
B1020 Bath and shower gels, oils, salts
C4000 Bathing suits, boys’ (sizes 7 to 18)
C3000 Bathing suits, girls’ (sizes 7 to 16)
C5000 Bathing suits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C2050 Bathing suits, men’s
C1060 Bathing suits, women’s
C2040 Bathrobes, men’s
C1050 Bathrobes, women’s
G2030 Bathroom accessories
K1050 Bathroom cabinets (excluding medicine)
G2030 Bathroom mats
K1010 Bathtubs
V3020 Batteries, automotive
H3030 Batteries, computer
G1030 Batteries, household
K1030 Batteries, rechargeable (power tools)
K1050 Batting, fibreglass insulation
K1050 Beams, structural
A1090 Beans, dried
S4000 Beauty parlour services
H1010 Bed frames
H1030 Bed headboards, footboards
H1020 Bed, junior/toddler
G2030 Bedding, household (excluding nursery)
C5000 Bedding, nursery
B3000 Bedpans
G2030 Bedspreads
A1010 Beef, fresh
A1080 Beef, frozen
A3000 Beer (excluding non-alcoholic)
S4000 Beer-making and wine-making fees
X0100 Beer-making and wine-making, kits
X0100 Beer brewing supplies (including bottles, labels and caps)
A2020 Beer, non-alcoholic
V3020 Belts, automotive
C4000 Belts, boys’
K1010 Belts, furnace
C3000 Belts, girls’
C2060 Belts, men’s
K1030 Belts, power tools
C1070 Belts, women’s
A1090 Beverage crystals
A3000 Beverages, alcoholic
A2210 Beverages, cold non-alcoholic (excluding milk)
A2210 Beverages, hot non-alcoholic
A2210 Beverages, soft drinks
L7010 Bibles
C5000 Bibs, baby
S3000 Bicycle repair services
L1010 Bicycles (excluding children’s tricycles)
L1060 Bicycles, stationary
L1010 Bike clothing, specialized (padded shorts, singlets, etc.)
L1010 Biking equipment and accessories
L1070 Billiard tables and accessories
X0500 Binders (stationery)
L1070 Binoculars
X0200 Birdseed (including wild bird feed)
A1090 Biscuits, pre-packaged
G2030 Blankets (including electric; excluding baby)
C5000 Blankets, baby
C2020 Blazers, men’s
C1030 Blazers, women’s
G1020 Bleaches, household
B1020 Bleaches, personal, hair
H2020 Blenders
L1020 Blinds, hunting
G2020 Blinds, window
V3020 Block heaters
C3000 Blouses, girls’ (sizes 7 to 16)
C1030 Blouses, women’s
K1060 Blueprints
S4000 Blueprints, fees for drawing up
K1050 Boards, lumber (1x6, 2x4, etc.)
R1030 Boat lifts
R1030 Boat trailers
R1030 Boats and boat parts and accessories, new
X1300 Boats and boat parts and accessories, used
V3020 Body panels, automotive
B1020 Body powders
V4000 Body shop and collision services
A1070 Bologna, deli
A1010 Bologna, pre-packaged
K1040 Bolts, hardware
L7010 Books, talking
L2000 Books, colouring and drawing
L7010 Books, hard and soft cover, new
L7010 Books, reference and text, new
X1300 Books, used
D3000 Boots, children’s and infants’ (snow, rain, cowboy)
D3000 Boots, cowboy, men’s and boys’
D3000 Boots, cowboy, women’s and girls’
D3000 Boots, hiking
D3000 Boots, men’s and boys’ (snow, rain, cowboy)
D3000 Boots, women’s and girls’ (snow, rain, cowboy)
S4000 Bottle deposit
C5000 Bottles, baby
L1070 Bowling equipment and shoes
L4000 Bows, craft supplies
X0500 Bows, giftwrap
X0500 Box folders
H1010 Box springs
X0500 Boxes, gift giving
L1070 Boxing equipment
C4000 Boys’ clothing and accessories (sizes 7 to 18)
B3000 Braces (neck, leg, ankle, wrist, etc.)
V4000 Brake repair service
V3020 Brakes, automotive
C1050 Brassieres
H2020 Bread makers
A1050 Bread, fresh
A1080 Bread, frozen
C5000 Breast pumps
K1050 Bricks, building and paving
L1070 Bridles
D1000 Briefcases (leather and leather-like)
L1070 Broomball equipment and shoes
L1070 Brooms, curling and broomball
G1030 Brooms, household
K1020 Brushes and rollers, household paint
L4000 Brushes, artists’
B1020 Brushes, hair, personal
X0200 Brushes, pet grooming
K1040 Builders’ hardware
P1031 Bulbs, plant
A1050 Buns, fresh
A1080 Buns, frozen
C5000 Bunting bags, infants’
X1000 Burial monuments
S4000 Bus tickets, service revenue
V1030 Buses, new
V2030 Buses, used
P1031 Bushes and shrubs
A1040 Butter
L3000 Buttons, sewing
K1040 Cabinet hardware and fittings
K1010 Cable (coaxial, electrical wiring, etc.)
S5000 Cafeterias, revenue from
A1050 Cakes, fresh
A1080 Cakes, frozen
A1090 Cakes, pre-packaged
X0500 Calculator tapes
H3050 Calculators
X0500 Calendars
H3010 Camcorders and accessories
H3020 Cameras (still and digital) and accessories
H3010 Cameras and accessories, video
C1050 Camisoles (including sets)
L1020 Camouflage and hunting clothing
L1020 Camouflage nets
R1010 Campers, truck mounted
L1020 Camping equipment and supplies
L1020 Camping stoves
H2020 Can openers, electric
G1010 Can openers, non-electric
G2040 Candles
A1060 Candy (excluding baking supplies)
A1060 Candy apples
A1060 Candy floss
B3000 Canes, walking
A1090 Canned food (excluding pet)
R1030 Canoes, new
X1300 Canoes, used
L4000 Canvases, artists’ supplies
C2060 Caps, baseball
V3020 Car bras
V3020 Car seats, infants’ and children’s
K1060 Car shelters
V4000 Car washing and waxing services
G1030 Carbon monoxide and smoke detectors
U1020 Carburetor and fuel injector cleaners
X0800 Card collections
X0500 Cards (greeting, birthday, Christmas, etc.)
L2000 Cards, playing
K1030 Carpenters’ tools
G1020 Carpet and rug shampoos and deodorizers
S4000 Carpet cleaning services
G2010 Carpets and underlay
V1010 Cars, new
V2010 Cars, used
G2040 Carvings, artwork
V3020 Cassette players, automotive
H3010 Cassette players, non-automotive
R1030 Catamarans, new
X1300 Catamarans, used
S4000 Catering services
K1050 Caulking compounds
H3020 CD computer drives
V3020 CD players, automotive
H3010 CD players, non-automotive
S1000 CD rental
H3030 CDs, blank
L6000 CDs, pre-recorded
G2040 Ceiling fans
K1050 Ceiling tiles
H3050 Cellular phones
S4000 Cellular phones, prepaid air time
K1050 Cement and other refractories
H2020 Central vacuums
A1090 Cereals, breakfast
K1060 Chains, hardware
P1020 Chainsaws
H1020 Changing tables, infants’
L4000 Charcoal, artists’ supplies
Y1000 Charity
A1040 Cheese (including deli cheese, cottage cheese, etc.)
L2000 Chemistry sets
L2000 Chess boards and accessories
A1070 Chicken, barbecued
A1010 Chicken, fresh
A1080 Chicken, frozen
C5000 Children’s and infants’ clothing (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x) and accessories
G1010 China
P1020 Chippers, wood and garden
A1060 Chips (potato, corn, nacho, etc.)
K1030 Chisels
A1060 Chocolate (bars, wafers, etc.; excluding baking chocolate)
A1090 Chocolate, baking
X0500 Christmas cards
X0500 Christmas gift wrap, tags and bows
G2040 Christmas lights and decorations
G2040 Christmas trees, artificial (indoor and outdoor)
P1031 Christmas trees, real, cut
X0300 Cigarettes
X0300 Cigars
K1010 Circuit breakers
K1030 Circular saws
K1060 Cleaning compounds, industrial
G1020 Cleaning supplies, household
L1030 Cleats (baseball, football and soccer)
C2010 Cloaks, men’s
C1010 Cloaks, women’s
S3000 Clock and watch repair and cleaning services
H3010 Clock radios
G2040 Clocks
G1030 Closet organizers
S4000 Clothing alterations
C4000 Clothing and accessories, boys’ (sizes 7 to 18)
C5000 Clothing and accessories, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Clothing and accessories, girls’ (sizes 7 to 16)
R1020 Clothing, motorcycle
S2000 Clothing, rental
C6000 Clothing, unisex
X1300 Clothing, used
X1400 Coal, household fuel
C4000 Coats, boys’ (sizes 7 to 18)
C5000 Coats, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Coats, girls’ (sizes 7 to 16)
C2010 Coats, men’s 
C1010 Coats, women’s
G1020 Coffee, filters (paper)
A2220 Coffee, hot beverage
A1090 Coffee, packaged
H2020 Coffee makers and grinders
S5000 Coffee shops, revenue from
X1000 Coffins
X0800 Coin collections
C1070 Coin purses
B4020 Cold remedies
X0800 Collectors’ items (coins, stamps, cards, etc.)
B1010 Colognes
L2000 Colouring books
G2030 Comforters
L7020 Comic books
Y0000 Commissions, Sears catalogue sales
H2020 Compactors, household waste
P1032 Composters
H3040 Computer software, business and entertainment
H3030 Computers, components and accessories, new
X1300 Computers, used
X0100 Concentrates, beer-making and wine-making
K1060 Concrete sealing compounds
B1020 Conditioners, hair
B1020 Condoms
K1010 Conduit
A1060 Confectionery
B1020 Contact lens solutions and cleaners
B2010 Contact lenses
G1010 Containers, food storage
G1030 Containers, non-food storage
B1020 Contraceptives, non-prescription
H2010 Convection ovens
R1010 Converted vans
A1050 Cookies, freshly baked
A1090 Cookies, pre-packaged
G1010 Cookware
A3000 Coolers, alcohol and wine
L1020 Coolers, food, camping and picnic
K1010 Cooling equipment and supplies
G1010 Corkscrews
K1050 Corrugated steel roofing
B1020 Cosmetic bags
B1010 Cosmetics and fragrances (excluding personal care products)
D2000 Costume jewellery
S2000 Costume rental
C6000 Costumes (Halloween, Christmas, etc.)
B1020 Cotton, balls and batting
B4020 Cough drops, lozenges and syrups
K1050 Countertops
D3000 Court shoes (tennis, badminton, squash, etc.)
V3020 Covers, automobile
P1032 Covers, barbecue
R1030 Covers, boat
G2020 Covers, furniture
R1020 Covers, motorcycle
D3000 Cowboy boots, men’s and boys’
D3000 Cowboy boots, women’s and girls’
A1090 Crackers
L4000 Craft supplies
A1090 Cream, powdered
A1040 Cream (table, whipping and sour)
X0400 Crests and pins
C5000 Crib mobiles
H1020 Cribs (including mattresses), baby
L3000 Crochet hooks
L3000 Crochet thread and yarn
X1100 Crop seed
D3000 Crosstrainers, footwear
B3000 Crutches
G1010 Crystal, tableware and stemware
L1070 Curling equipment and accessories
H2020 Curling irons
L1070 Curling kilts
L1070 Curling shoes
G2020 Curtains
G2030 Cushions, household
P1010 Cushions, patio furniture
G1010 Cutlery
A1040 Dairy products (including eggs; excluding ice cream)
A1090 Dairy products (powdered, canned, evaporated or condensed)
L1070 Dance shoes
L2000 Dart boards and accessories
X0500 Day/week/month planners
G2040 Decorations, seasonal
H2020 Dehumidifiers
A1070 Deli foods and salads (excluding cheese)
B1020 Denture cleansers
B1020 Deodorants, personal
G1020 Deodorizers, room
H2020 Depilatories, electric
B1020 Depilatories, non-electric
R1030 Depth finders (boat)
X0500 Desk accessories
C5000 Diaper bags
C5000 Diapers, cloth
B1020 Diapers, disposable, baby and adult
U1010 Diesel fuel
A1090 Dietetic foods
H3010 Digital camcorders
H3020 Digital cameras
R1030 Dinghies
V3020 Disc players, CD, DVD (automotive)
H3010 Disc players, CD, DVD and laser (non‑automotive)
L6000 Discs, audio and video, pre-recorded, sales
S1000 Discs, audio and video, rental
L6000 Discs, laser, pre-recorded, sales
G1020 Dish detergent
G2030 Dishcloths/towels
G1010 Dishes, tableware
H2010 Dishwashers
G1020 Disinfectants, household
H3030 Diskettes, blank
K1060 Docks
G2030 Doilies
L2000 Dolls
K1060 Door chimes
K1040 Door hardware (knobs, hinges, locksets, etc.)
K1050 Doors and frames
A1050 Doughnuts, fresh
A1080 Doughnuts, frozen
S4000 Drapery making services
G2020 Drapes
G2040 Drawings, original
C1020 Dresses, one-piece or two piece
C2040 Dressing gowns, men’s
C1050 Dressing gowns, women’s
S4000 Dressmaking services
K1030 Drills (hand, power)
A1090 Drink crystals
K1060 Driveway sealing compounds, oil base or acrylic
B4020 Drugs, non-prescription
B4020 Drugs, over-the-counter
B4010 Drugs, prescription
S4000 Dry cleaning services
A1090 Dry milk products
G1030 Dryers, clothes rack
H2010 Dryers, clothes, appliance
H2020 Dryers, hair
K1060 Duct tape
K1010 Ducts, air and heating
D1000 Duffel bags
R1030 Dune buggies, new
X1300 Dune buggies, used
G1030 Dustpans
G2030 Duvets and duvet covers
H3030 DVD computer drives
H3020 DVD players, automotive
H3010 DVD players, non-automotive
S1000 DVD, rental
H3030 DVDs, blank
L6000 DVDs, pre-recorded
L4000 Easels, artists’ supplies
B1010 Eau de toilette
K1050 Eavestroughing
A1040 Eggs, fresh
K1010 Electrical equipment and supplies
K1060 Electrical tape
X1400 Electricity, household power source
B1020 Emery boards
V4000 Engine cleaning and washing services
U1020 Engine oils, automotive
V3020 Engines, automotive, new and reconditioned
S4000 Engraving services
H3020 Enlarging equipment, photographic
A1080 Entrées, frozen
X0500 Envelopes
U1010 Ethanol fuel blends
C2050 Exercise and fitness clothing, men’s
C1060 Exercise and fitness clothing, women’s
L1060 Exercise balls
L1060 Exercise equipment
K1010 Exhaust fans
G1030 Extension cords, household
B2020 Eyewear accessories (eyeglass cases, frames bought separately, etc.)
B2020 Eyewear, non-prescription (including sunglasses)
B2010 Eyewear, prescription (including sunglasses)
G1020 Fabric dyes
S4000 Fabric protection services
G1020 Fabric softeners
L3000 Fabrics (including drapery and upholstery)
B1020 Facial tissues
H2020 Fans, household, electric
X1100 Farm equipment, new and used
K1040 Fasteners, hardware
K1010 Faucets
H3050 Fax machines
S4000 Faxing services
X1100 Feed, farm animal
B1020 Feminine hygiene products
K1050 Fencing (wood, wire, etc.)
L1070 Fencing equipment (sport)
X0100 Fermenting yeast, beer-making and wine‑making
X0600 Fertilizers for indoor plants
P1031 Fertilizers, lawn and garden
L1070 Figure skates
G2040 Figurines
X0500 File folders
K1030 Files and rasps
B1020 Files, nail
H1030 Filing cabinets
H3010 Film for movie and video cameras
H3020 Film for still cameras
S4000 Film processing
G1030 Fire extinguishers
L1020 Firearm collections
L1020 Firearms, hunting
G2040 Fireplace accessories
K1010 Fireplace inserts
X1400 Firewood, household use
Y0000 Fireworks
B3000 First-aid kits
A1090 Fish, canned
A1070 Fish, deli
A1020 Fish, fresh, smoked and cured (not deli)
A1080 Fish, frozen
L1020 Fishing equipment and accessories
L1020 Fishing vests
L1060 Fitness equipment
K1060 Flagpoles
K1060 Flags and bunting
G1030 Flashlights
G1010 Flatware
X0200 Flea collars and powders
K1010 Floodlights and spotlights, exterior
V3020 Floor mats, automotive
G2010 Floor mats, household
G1020 Floor polish and wax
H2020 Floor polishers
G2010 Floor tiles
G2010 Flooring (hardwood, carpet, vinyl, etc.)
A1090 Flour
G2040 Flowers and plants, artificial
X0600 Flowers, florist, cut
X0600 Flowers, indoor, potted
P1031 Flowers, lawn and garden
B4020 Flu preparations, medicinal
L3000 Foam, upholstery
G1020 Foil, tin
H2020 Food processors
G1020 Food wraps, plastic and foil
B1020 Foot care (sprays, powders, etc.)
L1030 Football cleats
L1030 Football equipment
L1030 Football uniforms
H2020 Footcare appliances
D3000 Footwear, athletic (excluding ski boots, skates and cleats)
D3000 Footwear, infants’ and children’s fashion
D3000 Footwear, men’ and boys’ fashion
D3000 Footwear, women’s and girls’ fashion
C1050 Foundation garments
H1010 Foundations, bedding
A1010 Fowl, fresh
B1010 Fragrances and cosmetics (excluding personal care products)
H1010 Frames, bed
K1050 Frames, door and window
G2040 Frames, picture and photograph
H2010 Freezers, household
S4000 Freight charges, service
A1080 Frozen foods
A2210 Fruit drinks and juices (excluding frozen concentrates)
A1090 Fruit, canned or dried
A1030 Fruit, fresh
A1080 Fruit, frozen
H2020 Frying pans, electric
G1010 Frying pans, non-electric
V3020 Fuel and water pumps, automotive
V3020 Fuel injectors, automotive
U1010 Fuels, automotive
X1400 Fuels (home heating, fondue, household)
C2010 Fur coats, men’s
C1010 Fur coats, women’s
K1010 Furnaces, home heating
H1030 Furniture and equipment, home office, new
G2020 Furniture covers and throws
K1040 Furniture hardware
G1020 Furniture polish and wax
S3000 Furniture repair
H1030 Furniture, indoor (excluding nursery), new
H1020 Furniture, nursery, new
P1010 Furniture, lawn/patio/garden
X1300 Furniture, used
K1010 Fuse boxes
G1030 Fuses, electric
H1030 Futons
H3040 Game software (excluding Nintendo, Playstation, Xbox, etc.)
L2000 Games, electronic (Nintendo, Playstation, Xbox, etc.)
L2000 Games, non-electronic
X1300 Games, used
K1050 Garage doors
K1060 Garage door openers
G1020 Garbage bags
G1030 Garbage cans
H2020 Garbage disposals
P1010 Garden furniture
P1032 Garden sheds
P1032 Garden tools
P1020 Garden tractors
G1030 Garment bags
U1020 Gas line cleaners
V3020 Gaskets, automotive
U1010 Gasoline
P1032 Gazebos
K1010 Generators
H3010 Ghetto blasters and boom boxes
X0400 Gift baskets
Y0000 Gift certificates
X0400 Giftware
X0500 Giftwrap
A1060 Gingerbread houses
C1050 Girdles
C3000 Girls’ clothing (sizes 7 to 16) and accessories
V3020 Glass, automotive
K1050 Glass, sheet, non-automotive
G1010 Glasses, tableware
L1030 Gloves (baseball, softball, hockey, football and soccer)
L1050 Gloves, golf
G1020 Gloves, latex (household)
C2060 Gloves, men’s
C1070 Gloves, women’s
C2050 Gloves, work, men’s
C1060 Gloves, work, women’s
L4000 Glue guns and glue sticks (craft)
K1030 Glue guns and glue sticks (tool)
G1020 Glues and adhesives, household
K1060 Glues and adhesives, industrial
S2000 Golf carts and equipment, rental
R1030 Golf carts, new (motorized)
X1300 Golf carts, used (motorized)
C2030 Golf clothing, men
C1030 Golf clothing, women
L1050 Golf equipment and accessories (excluding clothing)
L1050 Golf gloves and shoes
S4000 Golf instructions (lessons)
L1050 Golf pull carts (non-motorized)
L1050 Golfing kilts
C1060 Gowns, bridal
C5000 Gowns, christening
C1020 Gowns, evening
C1050 Gowns, women’s dressing
V3020 GPS systems
G2010 Granite (floor, wall and counter)
X0100 Grapes, wine-making stock
U1020 Greases, lubricating, automotive
K1060 Greases, lubricating, general purpose
X0500 Greeting cards
K1030 Grinders, power
A1060 Gum, chewing
L1020 Guns, hunting and target shooting
K1050 Gyproc
K1050 Gypsum wallboard
C1070 Hair accessories (barrettes, etc.) for women
H2020 Hair dryers
B1020 Hairbrushes
B1020 Hair pieces and wigs
B1020 Haircare preparations
S4000 Haircutting services
A1090 Ham, canned
A1010 Ham, cooked and pre-packaged
K1030 Hammers
P1010 Hammocks
G1030 Hampers, clothes
C1070 Handbags
L4000 Handicraft kits
C2060 Handkerchiefs, men’s
C1070 Handkerchiefs, women’s
G1030 Hangers, clothing
H3030 Hard drives, computer
K1040 Hardware, building
G2010 Hardwood flooring
L1070 Harness goods (bridles, halters, reins, etc.)
X0200 Harnesses, pet
X1100 Harrows (farm equipment)
K1030 Hatchets
C4000 Hats and caps, boys’
C5000 Hats and caps, children’s and infants’
C3000 Hats and caps, girls’
C2060 Hats and caps, men’s
C1070 Hats and caps, women’s
H3010 Head cleaners, audio and video tape players
H3010 Headphones
X1000 Headstones
B1020 Health and beauty aids (excluding cosmetics and fragrances)
B3000 Hearing aids
K1010 Heaters, baseboard
V3020 Heaters, block, automotive
H2020 Heaters, portable, space
K1010 Heating ducts
K1010 Heating equipment and supplies
H2020 Heating pads
L1030 Helmets (baseball, softball, football and hockey)
L1010 Helmets, bicycle
R1020 Helmets, motorcycle
B4020 Herbal health supplements, remedies
P1021 Herbicides, lawn and garden
A1090 Herbs, spices
H1020 Highchairs
D3000 Hiking boots
K1040 Hinges
L1020 Hip waders
V3020 Hitch, trailer
L2000 Hobby supplies
L1030 Hockey equipment
L1030 Hockey skates
L1030 Hockey uniforms
L2000 Hockey, table
L1020 Hockey tape
P1032 Hoes
S3000 Home electronics repair services
L1060 Home gyms
H3050 Home office electronics and accessories (excluding computers)
X0100 Hops, brewing supply
P1032 Hoses, garden
C5000 Hosiery, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C2040 Hosiery, men’s
C1040 Hosiery, women’s
C3000 Hosiery, girls
C4000 Hosiery, boys
P1032 Hot tubs (outdoor)
B1020 Hot water bottles
K1060 House numbers
R1030 Houseboats, new
X1300 Houseboats, used
X1400 Household fuels
V3020 Hubcaps
K1010 Humidifiers, attached to furnace
H2020 Humidifiers, portable
L1020 Hunting and camouflage clothing
L1020 Hunting equipment and accessories
A1080 Ice cream
S5000 Ice cream, served for take-out, (revenue from)
A1080 Ice milk
Y0000 Ice, blocks
Y0000 Ice, cubes
G2040 Incense
S4000 Income tax services
C5000 Infants’ and children’s clothing (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X) and accessories
H3030 Ink cartridges
L1070 In-line skates
S4000 Installation services
K1050 Insulation (fibreglass, styrofoam, etc.)
S4000 Insurance services
H3030 Integrated circuits, computer
S4000 Interior decorating services
G1030 Ironing boards
H2020 Irons (curling, steam)
C2030 Jackets, men’s (not for outdoors)
C4000 Jackets, outerwear, boys’ (sizes 7 to 18)
C3000 Jackets, outerwear, girls’ (sizes 7 to 16)
C2010 Jackets, outerwear, men’s
C1010 Jackets, outerwear, women’s
C1030 Jackets, women’s (not for outdoors)
V3020 Jacks, automotive
K1030 Jacks, non-automotive
K1010 Jacuzzis (indoor)
P1032 Jacuzzis (outdoor)
A1090 Jams
G1010 Jars, glass
C4000 Jeans, boys’ (sizes 7 to 18)
C5000 Jeans, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Jeans, girls’ (sizes 7 to 16)
C2030 Jeans, men’s
C1030 Jeans, women’s
V1020 Jeeps, new
V2020 Jeeps, used
R1030 Jet skis
G2040 Jewellery boxes
S3000 Jewellery repair and cleaning services
D2000 Jewellery, fine, costume and estate
K1050 Joint filling compounds
X0100 Juice concentrates, wine-making
A1080 Juice, frozen concentrates
A2210 Juices (excluding frozen concentrates)
R1030 Kayaks
H2020 Kettles, electric
G1010 Kettles, non-electric
K1040 Key blanks
X0400 Key chains
S4000 Key cutting services
H3030 Keyboards, computer
L5000 Keyboards, musical
C2030 Kilts, men’s
C6000 Kilts, unisex
C1030 Kilts, women’s
K1050 Kitchen cabinets
G1010 Kitchen scales
G1010 Kitchenware
C1070 Knapsacks, fashion
L3000 Knitting needles
X0500 Labels, stationery
X1200 Laboratory equipment (including beakers, bunsen burners, test tubes, etc.)
G1030 Laces (shoe, boot and skate)
K1030 Ladders
G2040 Lamps, household
S4000 Landscaping services
L1020 Lanterns
A1090 Lard
L6000 Laser disc, pre-recorded, sales
S1000 Laser disc, rental
G1030 Laundry baskets
G1020 Laundry detergent
K1010 Laundry tubs
P1032 Lawn and garden edging
P1032 Lawn dressings, top soil mixtures
P1010 Lawn furniture
P1020 Lawn mowers
P1032 Lawn ornaments
P1032 Lawn sprinklers
P1020 Lawn tractors
B4020 Laxatives
P1020 Leaf blowers
S2000 Leasing, non-automotive
S2000 Leasing, recreational vehicles (RVs)
C1040 Leggings
C1040 Leotards
S4000 Lessons
S4000 Licenses (fishing, hunting, etc.)
L1070 Life jackets
G1030 Light bulbs, (household)
K1010 Light switches and plugs
K1010 Lighters, BBQ
X0300 Lighters, cigarette
G2040 Lighting fixtures, household (indoor and outdoor)
P1032 Lighting, outdoor specialty (patio, security, landscape)
K1060 Lightning rods
V3020 Lights, automotive
B3000 Limbs, artificial
G2030 Linens, household
C1050 Lingerie, women’s
G2010 Linoleum flooring
A3000 Liqueur
A3000 Liquor
X1100 Livestock
U1020 Lock de-icer
L1010 Locks, bicycle
K1040 Locks, padlocks and door sets
B1020 Lotions, hand, face and body
S4000 Lottery tickets (service)
D1000 Luggage
K1050 Lumber, building
G1010 Lunch boxes (including fabric and cooler bags)
S5000 Lunch counters, revenue from
A1070 Luncheon meats, deli
A1010 Luncheon meats, pre-packaged
S5000 Lunches and meals
L1020 Lures and scents, fishing and hunting
L7020 Magazines
K1060 Mailboxes
L2000 Make up (costume, theatrical, etc.)
B1010 Make-up (cosmetic)
S4000 Manicure services
X0500 Maps
G2010 Marble (floor, wall and counter)
A1040 Margarine
Y0000 Marital aids
X0500 Markers, stationery
K1060 Masking tape
B1020 Masks and peels, facial
G1030 Matches
C1020 Maternity dresses
C1030 Maternity tops and bottoms
G2030 Mats, bathroom
G2010 Mats, household (excluding bath)
G2030 Mattress covers
H1020 Mattresses, crib
H1010 Mattresses, foam, coil, waterbed (excluding crib)
S5000 Meals and lunches
L3000 Measuring tapes, sewing
K1030 Measuring tapes, tool
A1080 Meat pies, frozen
A1070 Meat, deli (sliced, shaved, shredded, etc.)
A1090 Meat, canned
A1010 Meat, cooked, cured and smoked
A1010 Meat, fresh
A1080 Meat, frozen
A1010 Meats, pre-packaged luncheon
K1030 Mechanics’ tools
K1060 Medicine cabinets
K1050 Medium Density Fibreboard (MDF) sheets
S4000 Membership fees
X0500 Memo pads
H3030 Memory chips, computer
P1032 Mesh and netting, for plants
H3030 Micro-assemblies, computer
H3010 Microphones (excluding computer)
H3030 Microphones, computer
X1200 Microscopes (professional and scientific instruments)
H2010 Microwave ovens
H1030 Microwave stands
G1010 Microwave ware
A1040 Milk, fresh (including chocolate and soya)
A1090 Milk, powdered or evaporated
B4020 Minerals, health supplements
V1020 Minivans, new
V2020 Minivans, used
V3020 Mirrors, automotive
G2040 Mirrors, decorative
B1020 Mirrors, hand
C4000 Mitts, boys’
C5000 Mitts, children’s and infants’
C3000 Mitts, girls’
C2060 Mitts, men’s
C1070 Mitts, women’s
H2020 Mixers, household, electric
G1010 Mixers, household, non-electronic
A1090 Mixes (cake, biscuit, pancake, etc.)
X0900 Mobile homes, new and used
L2000 Model kits, toy and hobby
H3030 Modems
B1020 Moisturizers, skin
D1000 Money belts
H1020 Monitors, baby
H3030 Monitors, computer
X1000 Monuments and tombstones
R1020 Mopeds and moped parts and accessories, new
X1300 Mopeds and moped parts and accessories, used
G1030 Mops
R1030 Motor boats, new
X1300 Motor boats, used
R1010 Motor homes and motor home parts and accessories, new
X1300 Motor homes and motor home parts and accessories, used
R1020 Motorbikes and motorbike parts and accessories, new
X1300 Motorbikes and motorbike parts and accessories, used
R1020 Motorcycle clothing
R1020 Motorcycles and scooters, parts and accessories, new
X1300 Motorcycles and scooters, parts and accessories, used
R1020 Motorcycles and scooters, new
X1300 Motorcycles and scooters, used
K1050 Moulding
B1020 Mousse, hair
B1020 Mouthwash
H3010 Movie cameras and accessories
S1000 Movie/video rental
H3010 MP3 players
A1050 Muffins, fresh
A1080 Muffins, frozen
V4000 Muffler and exhaust services
V3020 Mufflers, automotive
P1020 Mulchers, grass and leaf
H3040 Multimedia items
G2040 Music boxes
S3000 Musical instrument repair
L5000 Musical instruments, accessories and supplies, new
X1300 Musical instruments, used
B1020 Nail files and clippers
B1020 Nail polishes and removers
B1020 Nails, artificial, finger
K1040 Nails, hardware
G2030 Napkins, cloth
G1020 Napkins, paper
X1400 Natural gas, appliance and heating fuel
U1010 Natural gas, automotive
C1050 Negligees
L7020 Newspapers
C4000 Nightshirts, boys’ (sizes 7 to 18)
C5000 Nightshirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000 Nightshirts, girls’ (sizes 7 to 16)
C2040 Nightshirts, men’s
C1050 Nightshirts, women’s
A2210 Non-alcoholic beverages, cold
A2220 Non-alcoholic beverages, hot
B4020 Non-prescription drugs
B2020 Non-prescription eyewear (including sunglasses)
X0500 Notebooks, stationery
H3030 Notebook, computer
L3000 Notions (buttons, zippers, thread, needles, etc.)
X0400 Novelties
X0800 Numismatic (coin collecting) supplies
H1020 Nursery furniture and equipment
C5000 Nursery wall hangings
C5000 Nursing pads
B4020 Nutriopathic supplements
A1060 Nuts, confectionery
K1040 Nuts, hardware
C1040 Nylons
R1030 Oars, boats
C2050 Occupational clothing and uniforms, men’s
C1060 Occupational clothing and uniforms, women’s
H1030 Office furniture and equipment
X0500 Office supplies (pens, folders, binders, etc.)
V4000 Oil change and lube service
U1020 Oils, automotive
A1090 Oils, fats and lard, cooking
K1060 Oils, lubricating, (excluding cooking and automotive)
P1032 Ornaments, lawn
G2040 Ornaments, seasonal (e.g., Christmas)
B3000 Orthotic devices
C4000 Outerwear, boys’ (including ski wear) (sizes 7 to 18)
C5000 Outerwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Outerwear, girls’ (including ski wear) (sizes 7 to 16)
C2010 Outerwear, men’s (including ski clothing)
C1010 Outerwear, women’s (including ski clothing)
G2030 Oven mitts
H2010 Ovens, household (convection and other)
C4000 Overcoats, boys’ (sizes 7 to 18)
C5000 Overcoats, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000 Overcoats, girls’ (sizes 7 to 16)
C2010 Overcoats, men’s
C1010 Overcoats, women’s
B4020 Over-the-counter drugs
X0500 Packing and mailing boxes
R1030 Paddleboats, new
X1300 Paddleboats, used
R1030 Paddles, boats
L1070 Paddles, ping pong
H3050 Pagers
B4020 Painkillers
L4000 Paint, artists’ supplies
V3020 Paint, automotive
K1020 Paint, household
K1020 Paint strippers and thinners
L4000 Paintbrushes, artists’ supplies
K1020 Paintbrushes, household
G2040 Paintings and related supplies
K1010 Panels, electric
H2020 Pans, electric, cooking
G1010 Pans, non-electric, cooking
C1020 Pant suits
C4000 Pants, boys’ (sizes 7 to 18)
C5000 Pants, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6X)
C3000 Pants, girls’ (sizes 7 to 16)
C2030 Pants, men’s, dress and casual
C1030 Pants, women’s, dress and casual
C1040 Pantyhose
X0500 Paper (writing, typing, machine tape, computer, printing, etc.)
G1020 Paper bags
G1020 Paper towels
X0500 Paper, giftwrap
X0500 Paper, writing
C2010 Parkas, men’s
C1010 Parkas, women’s
K1050 Particle board
V3020 Parts, automotive (cars, trucks, vans, buses, etc.)
V3020 Parts, automotive (converted vans)
V3020 Parts, automotive (farm equipment)
V3020 Parts, automotive (motor homes, travel trailers, truck campers)
L1010 Parts, bicycle, new (excluding children’s tricycles)
H3030 Parts, computer, new
H1030 Parts, furniture, all other indoor, new
H1020 Parts, furniture, nursery, new
H2010 Parts, major appliances, new
R1010 Parts, non automotive, converted vans, new
X1100 Parts, non automotive, farm equipment
R1010 Parts, non automotive, motor home, travel trailers, truck campers
H2020 Parts, small electronic appliances, new
H3020 Parts, still and digital cameras, new
H3050 Parts, telephone and home office electronics, new
H3010 Parts, television and audio/video, new
A1070 Party platters, deli
X0500 Party supplies (streamers, balloons, favours, etc.)
A1090 Pasta
K1020 Paste, wallpaper
A1050 Pastries, fresh
P1010 Patio furniture
K1050 Patio stones
L3000 Patterns, dressmakers
K1050 Paving stones
P1031 Peat moss
X0500 Pencils
X0500 Pens (including sets)
B1010 Perfumes
L7020 Periodicals
H2020 Personal care appliances, electric
B1020 Personal care products, non-electric
H3030 Personal Digital Assistants (PDAs)
R1030 Personal watercraft, new
X1300 Personal watercraft, used
X0600 Pesticides (for indoor plants)
P1031 Pesticides, lawn and garden
X0200 Pet accessories (beds, toys, pet jackets, etc.)
X0200 Pet foods
B1020 Petroleum jelly
X0700 Pets (including domestic and exotic)
X0800 Philatelic (stamp collecting) supplies
S4000 Phone cards, revenue from sales of
H3020 Photo albums
S4000 Photo finishing services
H3050 Photocopiers
S4000 Photocopying services
S4000 Photograph developing/enlarging services
H3020 Photographic equipment (still and digital cameras) and supplies
S3000 Piano tuning and repairs
L5000 Pianos, new
X1300 Pianos, used
A1090 Pickles
R1010 Pickup coaches
V1020 Pickup trucks, new
V2020 Pickup trucks, used
G1010 Picnic baskets and accessories
P1032 Picnic tables
G2040 Picture frames
S4000 Picture framing services
A1050 Pies, fresh
A1080 Pies, frozen
G2030 Pillowcases and shams
G2030 Pillows
L1070 Ping pong equipment and accessories (including tables)
X0400 Pins and crests
L3000 Pins, sewing
L1050 Pipes, drainage
K1010 Pipes, plumbing
X0300 Pipes, smokers’
K1010 Pipes, stove
L1020 Pistols (including air and target)
A1080 Pizza, frozen
A1070 Pizza, prepared
S5000 Pizza, served on premises
G2030 Placemats
G2040 Plant pots
G2040 Plants and flowers, artificial
X0600 Plants, indoor
P1031 Plants, lawn and garden
K1050 Plaster
G1020 Plastic bags
C5000 Plastic pants, baby
G1020 Plastic wrap, food
K1010 Plates and covers, electrical
G1010 Plates, tableware
P1032 Playground structures
L2000 Playground slides
L2000 Playground swings
L2000 Playing cards
H1020 Playpens
K1030 Pliers
H3030 Plotters
P1020 Plows, garden tractor attachments
K1010 Plugs, electrical
K1010 Plumbing equipment and supplies
K1050 Plywood
G1020 Polish, furniture and floor
G1020 Polish, shoe
H2020 Polishers, floor
L1070 Pool and snooker equipment and accessories (including tables)
P1032 Pool chemicals
P1032 Pools, above ground, in-ground and accessories
L2000 Pools, wading, portable
A1060 Popcorn, popped
A1090 Popcorn, unpopped
A1080 Popsicles
A1010 Pork, fresh
A1080 Pork, frozen
D1000 Portfolios (leather and leather-like)
S4000 Portrait taking services
S4000 Post office services
X0500 Postcards
X0500 Post-it notes
K1050 Posts and poles (building, fencing, etc.)
G2030 Pot holders
G2040 Potpourri
G1010 Pots, cooking
G2040 Pots, plant
G2040 Pottery, decorative
X0600 Potting soil
A1010 Poultry, fresh
A1080 Poultry, frozen
B4020 Power bars (nutritional)
K1010 Power generators
A1090 Powdered milk and creamers
K1050 Prefabricated stairs and other structural pieces
B1020 Pregnancy, test kits
A1070 Prepared foods for takeout
S1000 Pre-recorded media, rental
L6000 Pre-recorded media, sales
B4010 Prescription drugs
B2010 Prescription eyewear (including sunglasses)
K1060 Pressure cleaners, water
A1060 Pretzels
H3030 Printers
G2040 Prints and related supplies
X1200 Professional instruments
U1010 Propane fuel, automotive
X1400 Propane fuel, household
P1032 Propane tanks (BBQ)
K1060 Propane torch cylinders
K1030 Propane torch kits
B1020 Prophylactics
P1032 Pruners, plant and tree
B1020 Pumice stones
K1010 Pumps, heat
K3020 Pumps, water (automotive)
K1010 Pumps, water (household)
L1070 Punching bags
H2020 Purifiers, air
K1010 Purifiers, water
C1070 Purses
L2000 Puzzles
C4000 Pyjamas, boys’ (sizes 7 to 18)
C5000 Pyjamas, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Pyjamas, girls’ (sizes 7 to 16)
C2040 Pyjamas, men’s
C1050 Pyjamas, women’s
L2000 Racing sets, toy and hobby
L1070 Racquet sports equipment
V3020 Radiators, automotive
V3020 Radios, automotive
H3010 Radios, ham
H3010 Radios, household
C4000 Rainwear, boys’ (sizes 7 to 18)
C5000 Rainwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Rainwear, girls’ (sizes 7 to 16)
C2010 Rainwear, men’s
C1010 Rainwear, women’s
P1032 Rakes
H2010 Ranges and range hoods/fans
C5000 Rattles, etc., baby
B1020 Razor blades
H2020 Razors, electric (including animals)
B1020 Razors, non-electric
X0500 Receipt books
H3010 Receivers and tuners, audio, household
S1000 Records, rental
L6000 Records (excluding used), sales
S3000 Recreational vehicle (RV) repair and maintenance services
H3010 Reel-to-reel tape players
H2010 Refrigerators
S1000 Rental, audio and video tapes and discs
V5000 Rental, automotive
S2000 Rental, farm equipment
S2000 Rental, non-automotive (excluding video tapes)
S2000 Rental, recreational vehicles (RVs)
S2000 Rent-to-own (appliances, furniture, etc.)
S3000 Repair services, non-automotive (including recreational vehicles (RVs) and farm equipment)
V4000 Repairs, automotive (excluding recreational vehicles (RVs) and farm equipment)
S5000 Restaurants, revenue from
X0500 Ribbons and bows, giftwrap
A1090 Rice
L1020 Rifles (including air and target)
L1030 Ringette equipment
L1030 Ringette uniforms
C2040 Robes, men’s
C1050 Robes, women’s
L1070 Rock climbing equipment and accessories
L1070 Roller blades and skates
A1050 Rolls, dinner, fresh
K1050 Roof trusses
K1050 Roofing felt
K1050 Roofing tiles
K1060 Rope
R1030 Rowboats, new
X1300 Rowboats, used
B1020 Rubbing alcohol
D1000 Rucksacks
H2020 Rug cleaning equipment
G1020 Rug shampoos and deodorizers
L1030 Rugby equipment
G2010 Rugs, floor
X0500 Rulers
G2010 Runners, carpeting
C2050 Running and jogging wear, men’s
C1060 Running and jogging wear, women’s
D3000 Running shoes
V4000 Rustproofing service
L1070 Saddlery (saddles, pads, girth straps, etc.)
H1030 Safes, security
C2050 Safety clothing, men’s
C1060 Safety clothing, women’s
Y0000 Safety equipment (gloves, goggles, helmets, masks, ear protectors, etc.)
D3000 Safety footwear, men’s
D3000 Safety footwear, women’s
L1070 Sailboards
R1030 Sailboats, new
X1300 Sailboats, used
G1010 Salad bowls (including sets)
A1090 Salad dressings
A1070 Salads and other deli foods (excluding cheese)
B1020 Saline solutions, optical
K1060 Salt, road (including synthetic)
K1060 Salt, sidewalk (including synthetic)
A1090 Salt, table
K1010 Salt, water softener
D3000 Sandals, infants’ and children’s
D3000 Sandals, men’s and boys’
D3000 Sandals, women’s and girls’
K1030 Sanders, electric
K1060 Sandpaper
G1020 Sandwich bags
K1050 Sashes, door and window
H3010 Satellite dishes
K1010 Saunas
A1010 Sausages, fresh, pre-packaged
A1080 Sausages, frozen
K1030 Saws, hand and power
G2030 Scales, bathroom
G1010 Scales, kitchen
H3030 Scanners, computer
C2060 Scarves, men’s
C1070 Scarves, women’s
D1000 School bags (leather and leather-like)
X1200 Scientific instruments
L2000 Scooters, children’s
R1020 Scooters, parts and accessories, motorized
L1020 Scopes, rifle, pistol and archery
X0500 Scotch tape (stationery)
G1020 Scouring powders
K1020 Scrapers, paint and wallpaper
K1030 Screwdrivers
K1040 Screws
L1070 Scuba gear
G2040 Sculptures
A1090 Seafood, canned
A1070 Seafood, deli
A1020 Seafood, fresh, smoked and cured (not deli)
A1080 Seafood, frozen
S4000 Sears catalogue commissions
V3020 Seat covers, automotive
V3000 Security systems, automotive
K1060 Security systems, household
X1100 Seed, crop
P1031 Seedlings, nursery stock
P1031 Seeds (including flower, plant and grass)
L3000 Sewing kits, notions and supplies
H2020 Sewing machines
K1050 Shakes, roofing
X0200 Shampoos and deodorant, pet
G1020 Shampoos, carpet
B1020 Shampoos, hair
X0200 Shavers and shears, pet, electric
H2020 Shavers, personal, electric
B1020 Shaving creams, gels and foams
G2020 Sheers, drapery
L5000 Sheet music
G2030 Sheets, bed (excluding nursery)
C5000 Sheets, nursery
K1060 Shelving and brackets
A1080 Sherbets
K1050 Shingles (including roofing and siding)
C4000 Shirts, boys’ (sizes 7 to 18)
C5000 Shirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C5000 Shirts, girls’ (sizes 7 to 16)
C2030 Shirts, men’s, dress and casual
C1030 Shirts, women’s
V3020 Shock absorbers
D3000 Shoe accessories (clip-on)
G1020 Shoe polish and silicone sprays, etc.
S3000 Shoe repair
D3000 Shoes, athletic (excluding ski boots, skates, and cleats)
D3000 Shoes, infants’ and children’s fashion
D3000 Shoes, men’s and boys’ fashion
D3000 Shoes, women’s and girls’ fashion
K1060 Shop vacs
C4000 Shorts, boys’ (sizes 7 to 18)
C5000 Shorts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s 2 to 6x)
C3000 Shorts, girls’ (sizes 7 to 16)
C2030 Shorts, men’s
C1030 Shorts, women’s
P1032 Shovels, garden
K1030 Shovels, snow
G2030 Shower curtains (including liners)
K1010 Shower enclosures
K1010 Showerheads
P1031 Shrubs and bushes
L2000 Shuffleboard
G2020 Shutters (indoor)
K1050 Shutters (outdoor)
B3000 Sick room equipment
K1050 Siding, wood, aluminum and vinyl
G2040 Silk flowers
G1010 Silverware
K1010 Sinks
S4000 Skate sharpening
L1070 Skateboards
L1070 Skates, figure
L1030 Skates, hockey
L1070 Skates, in-line
L1070 Skates, roller
L1040 Ski boots
L1070 Ski equipment, water
C4000 Ski jackets and suits, boys’ (sizes 7 to 18)
C5000 Ski jackets and suits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Ski jackets and suits, girls’ (sizes 7 to 16)
C2010 Ski jackets and suits, men’s
C1010 Ski jackets and suits, women’s
L1040 Ski suits, aerodynamic racing
B1020 Skin lotions and toners
C5000 Skirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s 2 to 6x)
C3000 Skirts, girls’ (sizes 7 to 16)
C1030 Skirts, women’s
L1040 Skis and accessories (alpine and cross-country)
L1070 Skis, water
K1050 Skylights
L2000 Sleds
B4020 Sleeping aids, non-prescription
L1020 Sleeping bags
C4000 Sleepwear, boys’ (sizes 7 to 18)
C5000 Sleepwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Sleepwear, girls’ (sizes 7 to 16)
C2040 Sleepwear, men’s
C1050 Sleepwear, women’s
L2000 Sleighs
H3020 Slide projectors and accessories
H3020 Slides, photographic
L2000 Slides, playground
D3000 Slippers, infants’ and children’s
D3000 Slippers, men’s and boys’
D3000 Slippers, women’s and girls’
C1050 Slips, women’s
G1030 Smoke and carbon monoxide detectors
A1060 Snacks (chips, candy, nuts, etc.)
L1070 Snooker tables
L1070 Snorkels
K1030 Snow shovels and scoops
P1020 Snowblowers
L1040 Snowboards
C2010 Snowmobile suits, men’s
C1010 Snowmobile suits, women’s
R1030 Snowmobiles, parts and accessories, new
X1300 Snowmobiles, parts and accessories, used
R1030 Snowmobiles, new
X1300 Snowmobiles, used
L1070 Snowshoes
L1070 Snowskates
C4000 Snowsuits, boys’ (sizes 7 to 18)
C5000 Snowsuits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Snowsuits, girls’ (sizes 7 to 16) 
C2010 Snowsuits, men’s
C1010 Snowsuits, women’s
X0300 Snuff
G1020 Soap, laundry and dish
B1020 Soap, personal, hand, face and body
L1030 Soccer cleats
L1030 Soccer equipment
L2000 Soccer tables (game)
L1030 Soccer uniforms
C4000 Socks, boys’
C5000 Socks, children’s and infants’
C3000 Socks, girls’
C2040 Socks, men’s
C1040 Socks, women’s
P1031 Sod
H1030 Sofa beds
K1050 Soffits
A2210 Soft drinks, canned and bottled
H3040 Software, business and entertainment
P1031 Soil, outdoor
X0600 Soil, potting
K1010 Solar panel heating kits
K1030 Soldering irons
V3020 Sound systems, automotive
H3010 Sound systems, household
A1040 Sour cream
X0400 Souvenirs
H2020 Space heaters, portable
P1032 Spades, garden
V3020 Spark plugs
V3020 Speakers, automotive
H3010 Speakers, household
A1090 Spices, herbs
D1000 Sport bags
C2020 Sport jackets, men’s
V1020 Sport utility vehicles (SUVs), new
V2020 Sport utility vehicles (SUVs), used
X1300 Sporting goods, used
K1010 Spotlights and floodlights, exterior
V3020 Springs, automotive
L1070 Squash equipment and supplies (excluding footwear and clothing)
G1020 Stain removers
L4000 Stained glass-making supplies
K1020 Stains, wood
X0800 Stamp collections
S4000 Stamps (service)
X0500 Staplers and staples
X0500 Stationery (envelopes, cards, writing paper, etc.)
G2040 Statuettes
G1010 Stemware, crystal and other
V3020 Stereos, automotive
H3010 Stereos, household
H3020 Still cameras and accessories
C1040 Stockings, women’s
G1030 Stools
S4000 Storage (furniture, fur coats, vehicles, etc.)
L1020 Stoves, camping
H2010 Stoves, household, cooking
G1030 String
H1020 Strollers
L2000 Stuffed animals, toys
A1090 Sugar
D1000 Suitcases
C2020 Suits, men’s (including made-to-measure, ready-to-wear)
C1020 Suits, women’s (including pant suits)
B2020 Sunglasses, non-prescription
B2010 Sunglasses, prescription
B1020 Sunscreens
L1070 Surfboards
X1200 Surveyors’ equipment
C2060 Suspenders, men’s
C2030 Sweat tops and bottoms, men’s
C1030 Sweat tops and bottoms, women’s
C4000 Sweaters, boys’ (sizes 7 to 18)
C5000 Sweaters, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Sweaters, girls’ (sizes 7 to 16)
C2030 Sweaters, men’s
C1030 Sweaters, women’s
C4000 Swimsuits, boys’ (sizes 7 to 18)
C5000 Swimsuits, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Swimsuits, girls’ (sizes 7 to 16)
C2050 Swimsuits, men’s
C1060 Swimsuits, women’s
L2000 Swings, playground
K1010 Switches, electrical
A1090 Syrups (corn, maple, chocolate, etc.)
C4000 T-shirts, boys’ (sizes 7 to 18)
C5000 T-shirts, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 T-shirts, girls’ (sizes 7 to16)
C2030 T-shirts, men’s
C1030 T-shirts, women’s
L2000 Table hockey
G1020 Table linens, disposable
G2030 Table linens, non-disposable
G1010 Tableware (excluding disposable)
G1020 Tableware, disposable (paper and plastic plates, cups, forks, etc.)
L1070 Tack, equine (saddles, pads, girth straps, etc.)
L1020 Tackle boxes, fishing
S4000 Tailoring services
H3010 Tape recorders and players (non-automotive)
H3010 Tapes, audio and video, blank
L6000 Tapes, audio and video, pre-recorded, sales
S1000 Tapes, audio and video, rental
K1050 Tar paper
K1050 Tar, roofing
K1060 Tarpaulins
G2030 Tea towels
A2220 Tea, hot beverage
A1090 Tea, packaged
C5000 Teething rings (baby)
S4000 Telephone cards
H3050 Telephones (including cellular)
X1200 Telescopes (professional and scientific instruments)
L2000 Telescopes (toy models)
H3010 Televisions
L1070 Tennis equipment and accessories (excluding footwear and clothing)
D3000 Tennis shoes
R1010 Tent trailers, parts and accessories, new
X1300 Tent trailers, parts and accessories, used
R1010 Tent trailers, new
X1300 Tent trailers, used
L1020 Tents
L7010 Textbooks
G1010 Thermometer, cooking
B3000 Thermometer, health care
G2040 Thermometer, household
V3020 Thermostat, automotive
K1010 Thermostat, household
X0500 Thumbtacks
C2060 Ties, neck
C5000 Tights, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Tights, girls’ (sizes 7 to 16)
C1040 Tights, women’s 
G2010 Tiles, ceramic, clay, marble and granite
G2010 Tiles, vinyl and cork
P1020 Tillers
G1020 Tin foil
V4000 Tire alignment and balancing services
V4000 Tire and wheel mounting services
L1010 Tire pumps, bicycle
V4000 Tire rotation service
L1010 Tires and tubes for bicycles
V3010 Tires and tubes for buses, medium trucks (classes 4, 5, 6, 7, and 8), (new, used and retreads)
V3010 Tires and tubes for cars, trucks, vans (new, used and retreads)
V3010 Tires and tubes for farm equipment (new, used and retreads)
V3010 Tires and tubes for recreational vehicles (new, used and retreads)
V3010 Tires and tubes for motorcycles (new, used and retreads)
V3010 Tires and tubes for utility trailers (new, used and retreads)
H2020 Toaster ovens
H2020 Toasters
X0300 Tobacco products and accessories (including cigarette papers, rolling machines, etc.)
L2000 Toboggans
H1020 Toddler beds
G1020 Toilet fresheners
B1020 Toilet paper
G2030 Toilet tank covers (including sets)
B1020 Toiletries, personal
K1010 Toilets
X1000 Tombstones and monuments
B1020 Toners
K1030 Tool belts
P1032 Tool sheds
K1030 Toolboxes
P1032 Tools, garden
K1030 Tools, hand and power (excluding garden tools)
H2020 Toothbrushes, electric
B1020 Toothbrushes, non electric
B1020 Toothpaste
C4000 Tops, boys’ (sizes 7 to 18)
C5000 Tops, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Tops, girls’ (sizes 7 to 16)
C2030 Tops, men’s
C1030 Tops, women’s
B1020 Toupees
G2030 Towels, face, hand and bath
V4000 Towing
L2000 Toys and games, new
X1300 Toys and games, used
G2040 Track lighting
D3000 Track shoes
C2050 Track suits, men’s
C1060 Track suits, women’s
X1100 Tractors, farm (new and used)
P1020 Tractors, lawn
V3020 Trailer hitches
R1030 Trailers, boat
X1100 Trailers, livestock (farm), new and used
R1020 Trailers, motorcycle
R1030 Trailers, personal watercraft
S2000 Trailers, rental
R1030 Trailers, snowmobile
Y0000 Trailers, utility, new (not elsewhere classified)
L2000 Train sets
L1070 Trampolines
D1000 Travel accessories (leather and leather-like)
S4000 Travel services
R1010 Travel trailers, parts and accessories, new
X1300 Travel trailers, parts and accessories, used
R1010 Travel trailers, new
X1300 Travel trailers, used
P1031 Trees, nursery stock
L2000 Tricycles, children’s
Y0000 Trophies
K1030 Trowels
R1010 Truck campers, parts and accessories, new
X1300 Truck campers, parts and accessories, used
R1010 Truck campers, new
X1300 Truck campers, used
V1020 Trucks, new, light
V1030 Trucks, new, medium/heavy (classes 4, 5, 6, 7, and 8)
V2020 Trucks, used, light
D1000 Trunks (storage, travel)
B3000 Trusses, personal health care
K1050 Trusses, roof
K1010 Tubs, bath
P1032 Tubs, hot (outdoor)
K1010 Tubs, laundry
V3020 Tuners and receivers, audio, automotive
H3010 Tuners and receivers, audio, household
V4000 Tune-ups, automotive
A1010 Turkey, fresh
A1080 Turkey, frozen
A1080 TV dinners
G1030 Twine, household
H3050 Typewriters
P1010 Umbrellas, beach
C2060 Umbrellas, men’s
P1010 Umbrellas, patio furniture
C1070 Umbrellas, women’s
G2010 Underlay, carpet and rug
C4000 Underwear, boys’ (sizes 7 to 18)
C5000 Underwear, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Underwear, girls’ (sizes 7 to 16)
C2040 Underwear, men’s
C1050 Underwear, women’s
C1060 Uniforms, occupational (medical, police, fire, armed forces, etc.) women’s
C2050 Uniforms, occupational (medical, police, fire, armed forces, etc.), men’s
L1030 Uniforms, sports
C6000 Unisex clothing
S4000 Upholstery cleaning services, household
V4000 Upholstery repair, automotive
S3000 Upholstery repair, non-automotive
S4000 Upholstery services, non-automotive
B3000 Urinals, portable
X1300 Used aircraft
X1300 Used all terrain vehicles (ATVs)
X1300 Used appliances
X1300 Used boats
X1300 Used books
V2030 Used buses and medium/heavy trucks (classes 4, 5, 6, 7, and 8)
X1300 Used campers, truck-mounted
V2010 Used cars
X1300 Used catamarans
X1300 Used clothing
X1300 Used computers
X1300 Used dune buggies
X1100 Used farm equipment
X1300 Used furniture
X1300 Used golf carts
V2020 Used light trucks, vans, minivans, jeeps and sport utility vehicles (SUVs)
X0900 Used mobile homes
X1300 Used mopeds
X1300 Used motor homes
X1300 Used motorcycles/bikes/scooters
X1300 Used motors for boats
X1300 Used musical instruments
V3020 Used parts and accessories, automotive (excluding tires)
X1300 Used personal watercraft
X1300 Used records
X1300 Used snowmobiles
X1300 Used sporting goods
X1300 Used tent trailers
V3010 Used tires
X1300 Used toys
X1100 Used tractors, farm
X1300 Used tractors, garden
X1300 Used trailers (excluding livestock)
X1300 Used travel trailers
G1010 Utensils, kitchen (including sets)
K1060 Vacuum cleaners (shop vacs)
H2020 Vacuum cleaners, household (including central vacs)
R1010 Vans, converted (recreational)
V1020 Vans, new (excluding converted vans)
V2020 Vans, used (excluding converted vans)
X1300 Vans, used, converted (recreational)
K1050 Vapour barriers
K1020 Varnishes
H3010 VCRs
A2210 Vegetable juices (excluding frozen)
A1090 Vegetables, canned or dried
A1030 Vegetables, fresh
A1080 Vegetables, frozen
S4000 Vehicle storage
S4000 Vending machines (service)
K1050 Veneer
K1010 Vents, air and heating
K1050 Vents, roof
C2030 Vests, men’s
C1030 Vests, women’s
X1100 Veterinary supplies, farm
H3010 Video cameras and accessories
S1000 Video discs, pre-recorded, rental
L6000 Video discs, pre-recorded, sales
L2000 Video games
S1000 Video games, rental
H3010 Video tape, blank
L6000 Video tape, pre-recorded, sales
S1000 Video tape, rental
B4020 Vitamins
L1030 Volleyball equipment
L1030 Volleyball uniforms
L2000 Wading pools, portable
K1050 Wafer boards
L2000 Wagons, toys
H1020 Walkers, baby
B3000 Walkers, health care equipment
D3000 Walking shoes
H3010 Walkmans
C5000 Wall hangings, nursery
K1050 Wallboard, gypsum
C2060 Wallets, men’s
C1070 Wallets, women’s
K1020 Wallpaper and supplies
S4000 Warranties
K1040 Washers and O-rings
H2010 Washing machines
S3000 Watch and clock, repair and cleaning services
D2000 Watches (pocket, wrist and pendant)
A2210 Water (spring, mineral, flavoured, etc.)
H2020 Water coolers
K1010 Water filters, household
G1010 Water filters, table
K1010 Water heating equipment
K1060 Water pressure cleaners
K1010 Water purifiers
L1070 Water skis
G1020 Wax paper
V3020 Wax, car
G1020 Wax, floor, household
K1060 Weather vanes
K1050 Weatherstripping
H3030 Webcams
C1060 Wedding gowns
L1070 Wet suits
P1032 Wheelbarrows
B3000 Wheelchairs
V3020 Wheels, automotive
L1010 Wheels, bicycle
A1040 Whipping cream
K1010 Whirlpools and spas (indoors)
A1010 Wieners, pre-packaged
B1020 Wigs and hair pieces
C4000 Windbreakers, boys’ (sizes 7 to 18)
C5000 Windbreakers, children’s and infants’ (infants’ sizes 0 to 24 mos.; children’s sizes 2 to 6x)
C3000 Windbreakers, girls’ (sizes 7 to 16)
C2010 Windbreakers, men’s
C1010 Windbreakers, women’s
K1040 Window hardware
G2020 Window treatments, indoor
K1050 Windows and frames
U1020 Windshield washer fluids
V3020 Windshield wipers
V3020 Windshields
A3000 Wine
X0100 Wine-making and beer-making kits
S4000 Wine-making and beer-making services
X0100 Wine-making supplies (including concentrates, bottles, labels and corks)
G1010 Wine racks
K1010 Wire, electrical
K1060 Wire, non-electrical
K1010 Wiring boxes, electrical
K1050 Wood, building
X1400 Wood, fuel
K1010 Woodstoves
D3000 Work boots, men’s
D3000 Work boots, women’s
C2050 Work gloves, men’s
K1060 Work gloves, women’s
L3000 Yarns and threads
A1040 Yogurt, fresh
A1080 Yogurt, frozen

Thank you!