Retail Commodity Survey

Index A – by Commodity Code
Index B - Alphabetic by Commodity

Index A – by Commodity Code


Food (exclude pet food, meals and lunches): Sum of A1010 to A1090

  • Include: Food for consumption off premises.
  • Exclude: Pet food, meals and lunches.

Fresh meat and poultry

  • Include: Fresh meat, poultry, turkey, fowl and game; cooked, cured and smoked meats (prepackaged meats such as bacon, sausages, wieners, bologna, cooked ham, etc.).
  • Exclude: Frozen or canned meats, "deli" meat products.

Fresh fish and other seafood

  • Include: Fresh, smoked and cured fish and other seafood.
  • Exclude: Frozen or canned fish and other seafood, "deli" fish and other seafood.

Fresh fruits and vegetables

  • Include: Fresh fruits and vegetables.
  • Exclude: Frozen, canned or dried fruits and vegetables.

Dairy products and eggs

  • Include: Fresh milk (include chocolate milk and soya milk), butter, cheese (include "deli" cheese, cottage cheese, etc.), margarine, table cream, whipping cream, sour cream, fresh yogurt, eggs, etc.
  • Exclude: Ice cream, frozen yogurt, powdered, canned, condensed or evaporated dairy products.

Bakery products (in-house and commercial)

  • Include: Fresh breads, rolls, buns, cakes, pies, pastries, doughnuts, bagels, etc.
  • Exclude: Frozen bakery products.

Candy, confectionery and snack foods

  • Include: Candy, gum, chocolate and granola bars, candy floss, fruit pastilles, marshmallows, sesame bars and gingerbread houses, as well as nuts, popcorn, raisins, apples etc., when coated or treated with candy, chocolate, molasses, sugar or syrup. Also include mixed nuts, salted nuts, salted seeds (e.g. sunflower seeds), trail mixes, potato chips, corn chips, cheese puffs, potato sticks, bacon crisps, cheese curls, brittle pretzels and other similar snack foods.
  • Exclude: Candy and chocolate baking items, unpopped popcorn, products primarily sold as breakfast cereals.

Deli, salad bars and prepared foods for take-out

  • Include: Service delicatessen items: fresh "deli" meat and "deli" fish and other seafood, salads, barbecued chickens, etc. Also include prepared foods for take-out.
  • Exclude: Cheese, meals and lunches.

Frozen foods

  • Include: Frozen entrées, frozen TV dinners, frozen meats, frozen fish and other seafood, frozen vegetables, frozen fruits, frozen juice concentrates, ice cream, frozen yogurt, sherbets, popsicles, frozen bakery goods, etc.

All other foods

  • Include: Canned foods, dietetic foods, baby foods, rice, dried beans, dried fruits and vegetables, coffee, tea, crackers, biscuits, pasta, sauces, flour, sugar, salt, spices, cooking oils and lards, salad dressings, jams, syrups, baking supplies, cereals, pickles, powdered or canned or evaporated or condensed dairy products, drink crystals, prepackaged cookies and cakes, unpopped popcorn etc.
  • Exclude: Meals and lunches, pet foods.

Non-alcoholic beverages: Sum of A2010 and A2020

Soft drinks

  • Include: Canned and bottled soft drinks.

Other non-alcoholic beverages

  • Include: Fruit and vegetable juices or drinks (not frozen), iced tea, water, mineral water, non-alcoholic beer, etc.
  • Exclude: Milk, cream, tea, coffee, soft drinks, frozen juice concentrates, drink crystals.

Alcoholic beverages

  • Include: Beer, wine, liquor, liqueurs, wine and liquor coolers, etc.
  • Exclude: Alcoholic beverages served on premises.

Personal care, Health and beauty products (non-electric): Sum of B1010 and B1020

Cosmetics and fragrances

  • Include: Cosmetics, perfume, cologne, eau de toilette.
  • Exclude: Facial, hand and body creams, nail polish and removers, skin lotions, toners, etc.

Other toiletries/personal care products

  • Include: Toilet paper, facial tissue, hot water bottles, hair care preparations, tooth and denture pastes, toothbrushes(non-electric), mouthwashes, deodorants, antiperspirants, suntan lotions, nail polish and removers, beauty soaps, facial, hand and body creams, skin lotions, toners, bath oils, disposable diapers, feminine hygiene products, baby care products, hair brushes, shaving creams, razors (non-electric) and blades, foot care, prophylactics, nail clippers and files, contact lens solutions and cleaners, wigs and hair pieces, cosmetic bags, etc.
  • Exclude: Electric personal care appliances (shavers/razors, toothbrushes, hair dryers, curling irons, heating pads, etc.), drugs, cosmetics and fragrances, eyewear, hair accessories, home health care equipment and supplies (crutches, canes, wheelchairs, etc.).

Prescription eyewear

  • Include: Prescription eyewear, including prescription sunglasses and contact lenses.
  • Exclude: Eyewear bought without a prescription (including sunglasses), frames bought separately, eyeglass cases and other accessories, contact lens solutions and cleaners.

Non-prescription eyewear

  • Include: Eyewear bought without a prescription, frames bought separately, non-prescription sunglasses, eyeglass cases and other accessories.
  • Exclude: Prescription eyewear, prescription sunglasses and contact lenses, contact lens solutions and cleaners.

Home health care "sick room" equipment and supplies

  • Include: First-aid kits, bedpans, bed tables, crutches, canes, walkers, wheelchairs, artificial limbs, hearing aids, etc. Include parts and accessories.
  • Exclude: Eyewear, orthopedic shoes, exercise and fitness equipment, drugs/medications.

Drugs (prescription and over-the-counter), vitamins and other health supplements: Sum of B4010 and B4020

Prescription drugs

  • Include: Drugs purchased with a prescription.
  • Exclude: Over-the-counter drugs, drugs purchased without a prescription.

Over-the-counter drugs, vitamins, herbal remedies and other health supplements

  • Include: Painkillers, cold and cough remedies, laxatives, antacids, vitamins, herbal remedies, mineral health supplements, body enhancing supplements, power bars (nutritional), etc.
  • Exclude: Drugs purchased with a prescription, other toiletries/personal care products.

Clothing and accessories: Sum of C1000 and C2000 and C3000 and C4000 and C5000 and C6000

Women's clothing and accessories: Sum of C1010 to C1070

  • Exclude: Very specialized sports clothing, used clothing.

Women's outerwear

  • Include: Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, fur, etc.
  • Exclude: Blazers, suit jackets.

Women's dresses and suits

  • Include: One and two piece dresses, evening gowns, suits (including pant suits), maternity dresses and suits.
  • Exclude: Wedding gowns, occupational uniforms.

Women's skirts, pants, blouses, sweaters and other tops and bottoms

  • Include: Skirts, pants (dress and casual), jeans, shorts, blazers/jackets, blouses, shirts, vests, sweaters, sweat tops and bottoms, T-shirts, other tops and bottoms, etc. Include maternity tops and bottoms.

Women's hosiery

  • Include: Pantyhose, stockings, nylons, socks, tights, leotards, leggings.

Women's lingerie, sleepwear and intimates

  • Include: Pyjamas, dressing gowns, bathrobes, nightgowns, underfashions, brassieres, panties, girdles, slips, etc.
  • Exclude: Hosiery.

Other women's clothing

  • Include: Bathing suits, wedding gowns, occupational uniforms and clothing, aerobic clothing, etc.
  • Exclude: Very specialized sports clothing.

Women's accessories

  • Include: Hats, gloves, mitts, scarves, purses, wallets, fashion knapsacks, belts, umbrellas, hair accessories (barrettes) etc.
  • Exclude: Backpacks, wigs.

Men's clothing and accessories: Sum of C2010 to C2060

  • Exclude: Very specialized sports clothing, used clothing.

Men's outerwear

  • Include: Winter coats, parkas, anoraks, rainwear, windbreakers, ski clothing, fur, etc.
  • Exclude: Suits, sport jackets and blazers.

Men's suits, sport jackets and blazers

  • Include: Sport jackets and blazers, made-to-measure and ready-to-wear suits.
  • Exclude: Occupational uniforms.

Men's pants, shirts, sweaters and other tops and bottoms

  • Include: Pants/slacks (dress and casual), jeans, shorts, dress/casual shirts, T-shirts, sweaters, vests, sweat tops and bottoms.

Men's underwear, sleepwear and hosiery

  • Include: Socks, underwear, pyjamas, bathrobes, nightwear.

Other men's clothing

  • Include: Bathing suits, occupational uniforms and clothing, aerobic clothing, etc.
  • Exclude: Very specialized sports clothing.

Men's accessories

  • Include: Hats, baseball caps, gloves, mitts, scarves, ties, wallets, belts, umbrellas, etc.
  • Exclude: Wigs, toupees.

Girls' clothing and accessories

  • Include: Girls' clothing (sizes 7 to 16) and accessories.
  • Exclude: Very specialized sports clothing, used clothing.

Boys' clothing and accessories

  • Include: Boys' clothing (sizes 7 to 18) and accessories.
  • Exclude: Very specialized sports clothing, used clothing.

Infants' and children's clothing and accessories

  • Include: Infants' clothing (sizes 0 to 24 mos.), children's clothing (sizes 2 to 6X), cloth diapers, rattles, bibs, teething rings, potties, receiving and other blankets, baby bedding and linens, diaper bags, crib mobiles, nursery wall hangings, baby plastic pants, baby bottles, breast pumps, nursing pads.
  • Exclude: Very specialized sports clothing, used clothing, disposable/paper diapers, children's books.

Unisex clothing

  • Include: Unisex clothing and costumes (Halloween, Christmas, etc.).

Luggage and leather goods

  • Include: Luggage, trunks, duffel bags, backpacks, sport bags, leather and leather-like: briefcases, portfolios, school bags, travel accessories, etc.
  • Exclude: Purses, wallets, billfolds, camera and instrument cases, fashion knapsacks, etc.

Jewellery and watches

  • Include: Fine, costume and estate jewellery; pocket watches, wrist and pendant watches, etc.
  • Exclude: Clocks, jewellery repair and watch repair.

Footwear: Sum of D3010 and D3020

"Athletic" footwear

  • Include: Running shoes, walking shoes, hiking boots, basketball shoes, tennis shoes, court shoes, cross-trainers, etc.
  • Exclude: Sport specific cleated footwear for baseball, football and soccer, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates (ice, roller and in-line), etc.

"Non-athletic" footwear: Sum of D3021 to D3023

Women's and girls' non-athletic footwear

  • Include: Fashion footwear: winter boots, rain boots, shoes, sandals, slippers. Also include cowboy boots, work boots, orthopedic shoes, clip-on shoe accessories, etc.
  • Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates.

Men's and boys' non-athletic footwear

  • Include: Fashion footwear: winter boots, rain boots, shoes, sandals, slippers. Also include cowboy boots, orthopedic shoes, work boots, etc.
  • Exclude: Sport specific cleated footwear, golf shoes, bowling shoes, broomball shoes, curling shoes, ski boots, skates, etc.

Infants' and children's non-athletic footwear

  • Include: All types of non-athletic infants' and children's footwear. Also include orthopedic shoes.
  • Exclude: Sports specific footwear, ski boots, skates, etc.

Housewares (non-electric) and household supplies: Sum of G1010 to G1030

Tableware, kitchenware, cookware and bakeware

  • Include: Crystal and non-crystal tableware, crystal and non-crystal stemware, china (bone and other), flatware (silver, gold and other), kitchen knives, cutlery, glassware, bar accessories, baking tins and other bakeware, microwave ware, pots, pans, kitchen utensils, food storage containers, glass jars, kitchen scales, timers, oven dishes and other cook/kitchenware, lunch boxes and food flasks. Also include picnic baskets and accessories.
  • Exclude: Kitchen and table linens, pot holders, electrical kitchen appliances, disposable tableware (plastic plates, utensils and glasses, paper plates, cups and napkins, paper/plastic tablecloths, etc.).

Household cleaning supplies, chemicals and paper products

  • Include: Powdered soaps, detergents and cleaners, bleaches, scouring powders and pads, sponges, waxes and polishers, fabric dyes, BBQ starter fuel, paper towels, plastic and foil food wraps, wax paper, paper and plastic bags, disposable tableware (include paper and plastic plates, knives, forks, paper napkins, etc.), paper coffee filters, garbage bags, latex gloves, shoe polish.
  • Exclude: Personal care products (toilet paper, facial tissues, shampoos, beauty soaps, etc.), automotive waxes and cleaners.

Other household supplies

  • Include: Laundry equipment (baskets, drying racks, etc.), flashlights, closet organizers, hangers, garment bags, stools, steps, light bulbs, fuses, batteries, fire extinguishers, smoke detectors, extension cords, twine, string, matches, garbage cans, mops, buckets, brooms, dustpans, non-food storage containers, child safety products (outlet covers, cabinet locks, etc.), ironing boards, shoe laces, etc.
  • Exclude: Laundry tubs

Home furnishings: Sum of G2010 to G2040

Floor coverings and tiles

  • Include: Carpets, rugs, runners, wall-to-wall carpeting and underlays, linoleum, hardwood flooring, parquet flooring, vinyl/cork flooring. Include ceramic and clay tiles, marble and granite for floors, walls, counters or fireplaces.
  • Exclude: Ceiling tiles.

Draperies and other interior window treatments (include furniture coverings)

  • Include: Blinds (vertical, horizontal, roller), drapes, curtains, sheers, valances, etc. Also include furniture coverings.

Bedding, linens and bathroom accessories

  • Include: Sheets, bedspreads, blankets (including electric), towels, pillows and cushions, pot holders, aprons, tablecloths, place mats, cloth napkins, dishtowels, shower curtains and liners, bath mats and sets, bathroom accessories, etc.
  • Exclude: Baby blankets and other baby bedding and linens, disposable tablecloths and napkins.

Artworks and other home decorating products

  • Include: Paintings, prints, lamps, lighting fixtures (interior and exterior), ceiling fans, clocks, mirrors, statuettes and carvings, candles, fireplace screens and fireplace accessories, decorative pottery, picture frames, jewellery boxes, silk and dried flowers, room dividers, Christmas ornaments/lights/artificial trees/decorations(indoor and outdoor), etc.
  • Exclude: Outdoor specialty lighting (security, landscape, patio, etc.), real Christmas trees, Christmas gift wrap, woodstoves, clock radios.

Furniture (indoor), household appliances and electronics: Sum of H1000 and H2000 and H3000

Furniture (indoor): Sum of H1010 to H1030

Mattresses and foundations

  • Include: Mattresses (spring, foam and water), box springs and foundations, bed frames.
  • Exclude: Headboards, crib mattresses, air mattresses, sofa beds, futons.

Nursery furniture and equipment

  • Include: Cribs, crib mattresses, junior/toddler beds, changing tables, carriages, strollers, playpens, highchairs, walkers, carriers, baby monitors, etc. Include parts and accessories.
  • Exclude: Car seats.

All other indoor furniture

  • Include: Finished and unfinished furniture for the bedroom, living room, kitchen, dining room and home office. Include filing cabinets, safes, sofa beds, futons. Include parts and accessories.
  • Exclude: Nursery furniture, lamps, mattresses and foundations, counters, cupboards.

Household appliances: Sum of H2010 and H2020

Major appliances

  • Include: Stoves, ovens, ranges, range hoods and fans, microwave and convection ovens, refrigerators, freezers, washing machines, clothes dryers, dishwashers, room air conditioners. Include parts and accessories.
  • Exclude: Central air conditioners, humidifiers attached to furnaces, "portable" humidifiers, dehumidifiers, "portable" space heaters, compactors, floor polishers, sewing machines, vacuum cleaners (central and household), rug cleaning equipment, shop vacs.

Small electrical appliances

  • Include: Floor polishers, sewing machines, vacuum cleaners (central and household), rug cleaning equipment, "portable" humidifiers, dehumidifiers, "portable" space heaters, air purifiers, compactors, electric fans, toasters, toaster ovens, kettles, deep fryers, steamers, blenders, food processors and mixers, electric fry pans and griddles, bread makers, coffee makers, electric can openers, electric knives, irons, electric personal care appliances (shavers/razors, toothbrushes, hair dryers, curling irons, heating pads, foot care appliances), etc. Include parts and accessories.
  • Exclude: Room air conditioners, electric blankets, power tools, shop vacs, garage door openers, televisions, audio/video equipment, computers, telephones, electric typewriters, other home electronics, etc.

Home electronics, computers and cameras: Sum of H3010 to H3050

Televisions and audio/video equipment

  • Include: Televisions, VCRs, radios, sound systems, amplifiers, mixers, speakers, microphones, sound boards, video cameras/cases, CD/MP3 players (include portable), DVD players, tape decks, tape recorders, blank video and audio tapes, etc. Include parts and accessories.
  • Exclude: Still and digital cameras, slide projectors, slides, screens, pre-recorded video and audio tapes and discs, musical instruments, car radios, car tape decks, car CD and DVD players and car speakers.

Cameras (still and digital) and related photographic equipment and supplies

  • Include: Still and digital cameras/cases, slide projectors, slides and screens, camera cases, lenses, tripods, film, flash attachments, photo albums, etc. Include parts and accessories.
  • Exclude: Video cameras and related equipment and supplies, picture frames, binoculars.

Computers, components and related equipment

  • Include: Computers (include any pre-loaded software), hard drives, CD drives, DVD drives, memory chips, blank CDs, DVDs, and computer diskettes, webcams, modems, printers, scanners, plotters, keyboards, monitors, integrated circuits, cables, anti-glare screens, monitor stands, computer batteries, external numeric keypads, mice, mouse pads, CD,DVD and diskette storage boxes/cases/racks, Personal Digital Assistants (PDAs) etc. Include parts and accessories.
  • Exclude: Software, fax machines, printer paper, used computers, used components and equipment, electronic games and game systems.

Computer software for business and entertainment (exclude electronic games)

  • Include: Software for business and entertainment, multimedia items (includes a book and cassette or disk that are packaged and sold together).
  • Exclude: Electronic games and game systems (Nintendo, PlayStation, Xbox, etc.) and accessories, "talking" books, books on the subject of software, blank CDs, DVDs and diskettes.

Telephones and home office electronics

  • Include: Telephones, cellular phones, answering machines, adding machines, fax machines, typewriters, pagers, calculators, photocopiers, etc. Include parts and accessories.
  • Exclude: Computer related equipment, prepaid air time for cellular phones.

Hardware and home renovation products: Sum of K1010 to K1060

Plumbing, heating, cooling and electrical equipment and supplies

  • Include: Furnaces and filters, ductwork, humidifiers attached to furnaces, central air conditioners, air exchangers, air cleaners, water purifiers, water heaters, woodstoves, fireplace inserts and related equipment, baseboard heaters, pipes and valves for plumbing, bathtubs, bathtub/shower enclosures, whirlpools, indoor jacuzzis, saunas, toilets, sinks, faucets, laundry tubs, pumps, fuse boxes, electrical wiring, light switches and plugs, power generators, etc.
  • Exclude: Outdoor jacuzzis, fireplace accessories and screens, outdoor hot tubs, bathroom cabinets, drainage pipes.

Paint, wallpaper and related supplies

  • Include: Household paint, stain, thinners, brushes, wallpaper, paste, scrapers, etc.
  • Exclude: Craft and artists' paints and thinners, automotive paints.

Tools, hand and power and accessories

  • Include: Ladders, carpenters' tools, mechanics' tools, snow shovels, portable power tools, bench power tools, axes, picks, wrenches, screwdrivers, saws, planes, clamps, trowels, hammers, pliers, drills, sanders, toolboxes, measuring tapes, files, chisels, routers, etc.
  • Exclude: Chain saws, garden tools, hoes, rakes, garden shovels, spades, etc.


  • Include: Builders' hardware, home hardware, farm hardware, cabinet hardware, furniture hardware, kitchen hardware. Include locksets, key blanks, fasteners, nuts, bolts, nails, screws, washers, hinges, knobs and pulls, etc.

Lumber and other building materials

  • Include: Lumber, pressure treated wood, particle board, plywood, panelling, moulding, drywall, plaster, cement, concrete products, bricks, paving stones, siding, fencing, decking, windows, doors, sashes, screens, skylights, shutters, roof trusses, vents, eavestroughing, insulation, vapour barriers, housewrap, drainage pipes, shingles and other roofing materials, weatherstripping, caulking, sheet glass (non-automotive), cabinets (kitchen, bathroom, etc.), counter tops, stairs, railings, mantels, ceiling tiles, etc.
  • Exclude: Hardwood flooring, tiles, marble, granite.

Other "hardware" and building products

  • Include: Weather vanes, lightning rods, awnings, car shelters, shop vacs, garage door openers, security/alarm systems, water pressure cleaners, chemical driveway cleaners, concrete and asphalt sealers, flagpoles, mailboxes, house numbers, door chimes, medicine cabinets, shelving, chain, wire, rope, tarpaulins, docks, blueprints, sandpaper, duct tape, etc.
  • Exclude: Fees for drawing up blueprints.

Sporting goods: Sum of L1010 to L1070

  • Exclude: Used sporting goods

Bicycles and biking equipment and accessories

  • Include: Bicycles, tires and tubes, pumps, helmets, locks, other biking accessories, specialized biking clothing not for street wear, three-wheeled non-motorized bikes for adults.
  • Exclude: Tricycles for children.

Hunting, fishing and camping equipment and supplies

  • Include: Firearms and ammunition (all kinds), bows and arrows (all kinds), fishing tackle and other equipment, hunting blinds, tents, sleeping bags, camping-type air mattresses, hunting and camouflage clothing, hip waders, lanterns, picnic coolers, camping stoves, bait, etc.
  • Exclude: Tent trailers.

Hockey, baseball, football, soccer, volleyball and basketball equipment and supplies

  • Include: Nets, balls, hockey skates, ringuette equipment, cleated footwear, team uniforms, other related equipment.
  • Exclude: Baseball caps and other "sports" clothing for street wear.

Ski and snowboard equipment and accessories for alpine and cross country

  • Include: Skis, ski boots, bindings, ski poles, ski goggles, snowboards, specialized aerodynamic racing suits and accessories.
  • Exclude: Ski jackets and apparel, water ski equipment.

Golf equipment and accessories

  • Include: Golf clubs, golf bags and pull-carts (motorized and non-motorized), golf shoes and gloves, tees, etc.
  • Exclude: Golf carts, "golf" clothing.

Exercise and fitness equipment

  • Include: Home gyms, stationary bikes, rowing machines, abdominal exercisers, free weights, exercise balls, etc.
  • Exclude: Exercise clothing, exercise videos.

All other sporting goods

  • Include: Figure skates, in-line skates, skateboards, roller skates, sailboards, rock climbing equipment and accessories, tennis and squash equipment, ping pong equipment, badminton equipment, pool/snooker tables and accessories, life jackets, wet suits, saddlery, tack, water skis and equipment, scuba equipment, bowling shoes and equipment, broomball shoes and equipment, curling shoes and equipment, snorkels, goggles, binoculars, water air mattresses, dance shoes, trampolines, boxing equipment, etc.
  • Exclude: Used sporting goods.

Toys, games and hobby supplies

  • Include: Toys, tricycles for children, dolls, stuffed animals, wagons, sleds and sleighs, table soccer, air hockey, table hockey, dart boards, chess sets, board games, electronic games and game systems (e.g. Nintendo, PlayStation, Xbox, etc.), chemistry sets, model kits, train sets, puzzles, playing cards, etc.
  • Exclude: Computer software games, three-wheeled bikes for adults, used toys and games.

Fabrics, yarns, sewing supplies and notions

  • Include: Fabrics, knitting yarns, ribbons, upholstery fabric and foam, needles, threads, buttons, sewing kits, etc.
  • Exclude: Sewing machines.

Craft and artists' supplies

  • Include: Craft supplies and products (including paints), handicraft kits, artist's paints, brushes, easels, stained glass making supplies, craft glue guns and glue, etc.
  • Exclude: Household and industrial glues and adhesives.

Musical instruments, parts and accessories and supplies

  • Include: Musical instruments, parts and accessories, sheet music.
  • Exclude: Amplifiers, sound boards, mixers, speakers, microphones.

Pre-recorded CDs, DVDs and video and audio tapes

  • Include: Pre-recorded CDs, DVDs, video and audio tapes, etc.
  • Exclude: "Talking" books, CD and DVD rental, video rental.

Books, newspapers, and other periodicals: Sum of L7010 and L7020

Books, hard cover and paperback

  • Include: Text books, reference books, children's books, bibles, atlases and all other books, including books in electronic format ("talking" books).
  • Exclude: "Multimedia items" (includes a book and a cassette or disc that are packaged and sold together), newspapers, magazines, periodicals, sales catalogues, colouring books, drawing books, albums (coin, stamp, photo, etc.), agendas, calendars, brochures, pamphlets, owners manuals, comic books, etc.

Newspapers, magazines and other periodicals

  • Include: Newspapers, magazines, periodicals, comic books, etc.

Lawn and garden products, equipment and plants: Sum of P1010 to P1030

Lawn/Garden/Patio furniture

  • Include: Lawn chairs and tables, cottage outdoor furniture, hammocks, patio furniture, patio table umbrellas, cushions, beach umbrellas.

Outdoor power equipment and accessories

  • Include: Snowblowers, lawn mowers, garden tractors and attachments, tillers, mulchers, chippers, leaf blowers, chainsaws, etc.

Lawn and garden related products and nursery stock: Sum of P1031 and P1032

Nursery stock and supplies

  • Include: Plants, bushes, trees, shrubs, sod, seeds, bulbs, cuttings, earth, fertilizers, pesticides, herbicides, real cut Christmas trees, outdoor soil, etc.
  • Exclude: Indoor cut flowers, indoor potted plants.

Other lawn and garden related products

  • Include: Pools (above and in-ground) and pool supplies, outdoor hot tubs/jaccuzis, ponds and accessories, barbeques and accessories, wheelbarrows, pruners, garden tools, hoses, garden shovels, spades, hoes, rakes, garden sheds, lawn ornaments, outdoor specialty lighting (security/landscape/patio), outdoor urns, outdoor planters, gazebos, composters, picnic tables, sprinklers, playground structures, playground equipment, etc.
  • Exclude: Picnic baskets and accessories.

Recreational vehicles: Sum of R1010 to R1030

Motor homes, travel trailers and truck campers

  • Include: Motor homes, travel trailers, tent trailers, folding camping trailers, truck campers, converted vans. Include non-automotive parts and accessories.
  • Exclude: Mobile homes, tires and other automotive type parts and accessories sold separately, used motor homes and travel trailers and truck campers, used parts and accessories.

Motorcycles and scooters

  • Include: Motorcycles, scooters, motorbikes, mopeds, all-terrain vehicles. Include non-automotive parts and accessories and related trailers.
  • Exclude: Tires and other automotive type parts and accessories sold separately, used motorcycles and scooters, used parts and accessories.

Boats and other recreational vehicles and accessories

  • Include: Fishing and speed boats and motors, canoes, kayaks, rowboats, sailboats, houseboats, cabin cruisers, yachts, paddle boats, dinghies, personal watercraft (PWC's), aircraft, snowmobiles, golf carts, dune buggies, paddles, oars, sails, anchors, etc. Include non-automotive parts and accessories and related trailers, boating radar equipment, depth finders.
  • Exclude: Used boats and other used recreational vehicles and accessories, used parts and accessories, sail boards, life jackets, motorcycles, mopeds, motorbikes, all-terrain vehicles, trailer tires sold separately.

Receipts/commissions from non-automotive repairs, service, rental and leasing: Sum of S1000 to S4000

Receipts from the rental of CDs, DVDs, video and audio tapes and video games

Other rental and leasing receipts/commission

  • Include: Tables, chairs, tableware and other party supplies, tools, machinery, appliances, furniture, electronics, clothing, costumes, trailers, recreational vehicles, farm equipment, etc.
  • Exclude: Rental and leasing of cars, pickup trucks, vans, minivans, jeeps, other sport utility vehicles, buses, heavy and medium trucks.

Repair receipts/commission

  • Include: Revenue from the repair of appliances, pools, jacuzzis, spas, electronics, clocks, jewellery, watches, shoes, bicycles, furniture, musical instruments, recreational vehicles (e.g. boats, snowmobiles, tent trailers, motorcycles, etc.), farm equipment, piano tuning and repairs.
  • Exclude: Automotive repairs.

Receipts/commissions from the provision of a service

  • Include: Lottery tickets, post office (stamps), banking machines (ATM's), photocopying, faxing, bus tickets, bottle deposit, vending machines, photo finishing, installation charges, tailoring, drapery making, dry cleaning, portrait services, picture framing, catering, art restoration, landscaping, upholstering, upholstery or carpet cleaning, travel, insurance and income tax services, accommodation, dress making, hair cutting , manicures, key cutting, fees for wine or beer making, fees for drawing up blueprints, warranty, storage, lessons, courses, skate sharpening, engraving, licenses (fishing, hunting, etc.), delivery charges, freight charges, calling cards, prepaid air time for cellular phones, fabric protection, etc.
  • Exclude: Automotive servicing, automotive upholstery.

Meals and lunches

  • Include: Revenue from sandwich bars, lunch counters, restaurants, diners, delicatessens, coffee shops, cafeterias, ice cream cones and alcoholic beverages served on premise, etc.
  • Exclude: "Deli" foods, prepared foods for take-out.

Automotive fuels, oils and additives (for automotive and recreational vehicles and farm equipment):
Sum of U1010 and U1020

Automotive Fuels

  • Include: Gasoline, diesel, ethanol blends, natural gas, propane.

Automotive oils and additives

  • Include: Engine oils, automotive greases, windshield washer fluids, gas line and fuel injector cleaners, antifreeze, etc.

New automotive vehicles (exclude converted vans): Sum of V1010 to V1030

New cars

  • Include: New cars
  • Exclude: Parts and accessories.

New light trucks, vans, minivans and sport utility vehicles

  • Include: New pickup trucks, vans, minivans, jeeps, other sport utility vehicles.
  • Exclude: Parts and accessories, converted vans.

New medium/heavy trucks and buses

  • Include: New class 4, 5, 6, 7 and 8 trucks, buses.
  • Exclude: Parts and accessories.

Used automotive vehicles (exclude converted vans): Sum of V2010 to V2030

Used cars

  • Include: Used (include antique) cars.
  • Exclude: Parts and accessories.

Used light trucks, vans, minivans and sport utility vehicles

  • Include: Used (include antique) pickup trucks, vans, minivans, jeeps, other sport utility vehicles.
  • Exclude: Parts and accessories, converted vans.

Used medium/heavy trucks and buses

  • Include: Used class 4, 5, 6, 7 and 8 trucks, buses.
  • Exclude: Parts and accessories.

Automotive parts and accessories for automotive and recreational vehicles and farm equipment (new, used and rebuilt): Sum of V3010 and V3020

Tires (new, used and retreaded)

  • Include: New, used and retreaded tires and tubes for cars, pickup trucks, vans, minivans, jeeps, other sport utility vehicles, buses, heavy and medium trucks, recreational vehicles, farm equipment, utility trailers.
  • Exclude: Wheels, hubcaps.

Other automotive parts and accessories (new, used and rebuilt)

  • Include: Automotive parts and accessories for cars, pickup trucks, vans, minivans, jeeps, other sport utility vehicles, buses, heavy and medium trucks, recreational vehicles, farm equipment. Include shock absorbers, windshields, radiators, wheels, hubcaps, car radios, CD and DVD players, tape decks, speakers, alarm systems, batteries, block heaters, spark plugs, engines and engine parts, mufflers, resonators, exhaust and tail-pipes, fenders, bumpers, body parts, horns, jacks (hydraulic and otherwise), mirrors, air conditioners, antennas, automotive paints and cleaning compounds, buffers, floor mats, roll bars, roof racks, seat covers, infant car seats, ski carriers, trailer hitches, windshield wiper blades, ice scrapers, battery chargers, remote car starters, etc.
  • Exclude: Tires and tubes.

Labour receipts from automotive repairs, maintenance and service

  • Include: Labour receipts from work on automobiles (cars, vans, trucks, etc.), for repairs and installation of brakes, radiators, mufflers, engines, tires, etc. Include receipts from tune-ups, oil changes and lubrications, tire balancing, wheel alignments, car washing services, towing services, body shop services, painting, automobile upholstery service, etc.
  • Exclude: Labour receipts from repairs of recreational vehicles, farm equipment.

Receipts from automotive rental

  • Include: Receipts from rental of automobiles (cars, vans, trucks, etc.).
  • Exclude: Trailer rental, recreational vehicles rental, farm equipment rental.

Supplies for making wine and beer

  • Include: Concentrates, malts, chemicals, corks, labels, bottles, etc.
  • Exclude: Fees for wine or beer making.

Pet food, supplies and accessories

  • Include: Pet foods, snacks and treats, pet toys, leashes, shampoo, clippers, aquariums, cages, beds, etc. Include wild birdseed.
  • Exclude: Pets, tack, saddlery.

Tobacco products and supplies

  • Include: Tobacco, cigarettes, cigars, pipes, lighters, rolling machines, cigarette holders, snuff, etc.
  • Exclude: Matches.

Giftware, novelties and souvenirs

Stationery, office supplies, cards, giftwrap and party supplies

  • Include: Writing paper/pads, thank you notes, greeting cards, invitations, postcards, computer printer paper, copier paper, file folders, diaries, planners, agendas, giftwrap, gift bags, tags, boxes, party favours and streamers, pens, pencils, markers, rulers, scotch tape, binders, staplers and staples, desk accessories, maps, calendars, etc.
  • Exclude: Artist's supplies.

Cut flowers, indoor potted plants and related floral supplies

  • Include: Cut flowers, indoor potted plants, fertilizers, insecticides and pesticides for indoor use, etc.
  • Exclude: Outdoor nursery stock and supplies.


  • Include: Domestic and exotic household pets.
  • Exclude: Pet food, accessories and supplies.

Collectors' items

  • Include: Stamps, coins, cards, autographed items, related albums, etc.

Manufactured mobile homes (new and used)

Monuments and tombstones

  • Include: Coffins, cremation urns.

Farm equipment (new and used) and other farm-related products and supplies

  • Include: New and used tractors, hay balers, harrows, combines, animal feed, crop seed, fertilizer, veterinary supplies, horse and cattle trailers, other specialized farm equipment, etc. Include parts and accessories.
  • Exclude: Automotive type parts and equipment, garden tractors and attachments, products sold for non-farm use.

Professional and scientific instruments and equipment

  • Include: Microscopes, surveyor's equipment, laboratory equipment, telescopes, etc.

Used/second-hand merchandise and antiques

  • Include: Used sporting goods, clothing, footwear, furniture, appliances, computers, electronics, books, musical instruments, musical recordings, CDs, DVDs, video tapes, laser discs, antiques, recreational vehicles, canoes, kayaks, non-automotive parts and accessories of recreational vehicles.
  • Exclude: Used automobiles, automotive parts and accessories, mobile homes, farm equipment.

Household fuels

  • Include: Natural gas and propane for household use, electricity, heating oils, kerosene, wood for stoves and fireplaces, coal, wood pellets, camp stove fuel, fondue fuel, etc.
  • Exclude: Automotive fuels, cigarette lighter fuels, barbecue starter fuel.


  • Include: Any revenue/commissions earned on the sale of products not listed above such as: ice cubes/blocks, fireworks, trophies, utility trailers not elsewhere classified, gift certificates, safety equipment (gloves, goggles, helmets, masks, ear protectors, etc.), charity, etc.

Index B - Alphabetic by Commodity

Index B - Alphabetic by Commodity
Code Commodity
S4000 Accommodation services
H3050 Adding machines
D3010 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 part and accessories, new
X1300 Aircraft and part 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 (ATV's) and parts and accessories, new
X1300 All-terrain vehicles (ATV's) and parts and accessories, 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 (excl. 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
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
S1000 Audio disc, rental
H3010 Audio tape, blank
L6000 Audio tape, pre-recorded
S1000 Audio tape, rental
X0800 Autographed collectors' items
U1010 Automotive fuels
U1020 Automotive oils and additives
V3020 Automotive parts and accessories (excl. tires and tubes), new and used
V4000 Automotive repair and maintenance services
V4000 Automotive upholstery
K1060 Awnings
K1030 Axes
C5000 Baby (blankets, bottles, clothing and accessories, linens, plastic pants)
H1020 Baby (monitors, walkers, furniture and equipment)
B1020 Baby care products
A1090 Baby foods
D1000 Backpacks
C1070 Backpacks, women's fashion
A1070 Bacon, "deli"
A1010 Bacon, prepackaged
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 (incl. live)
A1050 Bakery products, fresh, in-house and commercial
A1080 Bakery products, frozen
A1090 Bakery type products, prepackaged
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
K1030 Band saws
B1020 Bandages
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, infants' and children's (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 (excl. medicine)
G2030 Bathroom mats
K1010 Bathtubs
V3020 Batteries, automotive
H3030 Batteries, computer
G1030 Batteries, household
K1030 Batteries, rechargeable (power tools)
K1050 Batting, fiberglass 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 (excl. nursery)
C5000 Bedding, nursery
B3000 Bedpans
G2030 Bedspreads
A1010 Beef, fresh
A1080 Beef, frozen
A3000 Beer (excl. non-alcoholic)
S4000 Beer and wine making fees
X0100 Beer and wine making kits
X0100 Beer brewing supplies (incl. 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
A2020 Beverages, non-alcoholic (excl. soft drinks)
A2010 Beverages, soft drinks
L7010 Bible
C5000 Bibs, baby
S3000 Bicycle repair services
L1010 Bicycles (excl. 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 (incl. wild bird feed)
A1090 Biscuits, prepackaged
G2030 Blankets (incl. electric; excl. 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'
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 parts and accessories, new
X1300 Boats and parts and accessories, used
V3020 Body panels, automotive
B1020 Body powders
V4000 Body shop and collision services
A1070 Bologna, "deli"
A1010 Bologna, prepackaged
K1040 Bolts, hardware
L7010 Books, "talking"
L2000 Books, colouring and drawing
L7010 Books, hard and soft cover, new
L7010 Books, reference and text
X1300 Books, used
D3010 Boots, hiking
D3023 Boots, infants' and children's (winter, rain, cowboy)
D3022 Boots, men's and boys' (winter, rain, cowboy, work)
D3021 Boots, women's and girls' (winter, rain, cowboy, work)
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, prepackaged
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 (incl. 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 (excl. baking supplies)
A1060 Candy apples
A1060 Candy floss
B3000 Canes, walking
A1090 Canned food (excl. 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 Carburettor 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
H3030 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
Y0000 Charity
A1040 Cheese (incl. "deli" cheese, cottage cheese etc)
L2000 Chemistry sets
L2000 Chess boards and accessories
A1070 Chicken, barbecued
A1010 Chicken, fresh
A1080 Chicken, frozen
G1010 China
P1020 Chippers, wood and garden
A1060 Chips (potato, corn, nacho, etc.)
K1030 Chisels
A1060 Chocolate (bars, wafers, etc.; excl. baking chocolate)
A1090 Chocolate, baking
X0500 Christmas giftwrap, tags and bows
G2040 Christmas lights and decorations
G2040 Christmas trees, artificial
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)
C3000 Clothing and accessories, girls' (sizes 7 to 16)
C5000 Clothing and accessories, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
R1020 Clothing, motorcycle
S2000 Clothing, rental
C6000 Clothing, unisex
X1300 Clothing, used
X1400 Coal, household fuel
C4000 Coats, boys' (sizes 7 to 18)
C3000 Coats, girls' (sizes 7 to 16)
C5000 Coats, infants' and children's' (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010 Coats, men's
C1010 Coats, women's
A1090 Coffee
G1020 Coffee filters (paper)
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 from Sears catalogue sales
H2020 Compactors, household waste
P1032 Composters
H3040 Computer software, business and entertainment
H3030 Computers and components and accessories, new
X1300 Computers, used
X0100 Concentrates, wine and beer 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 (recreational)
A1050 Cookies, freshly baked
A1090 Cookies, prepackaged
G1010 Cookware
L1020 Coolers, food, camping and picnic
A3000 Coolers, liquor and wine
K1010 Cooling equipment and supplies
G1010 Corkscrews
K1050 Corrugated steel roofing
B1020 Cosmetic bags
B1010 Cosmetics and fragrances (excl. 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
D3010 Court shoes (tennis, badminton, etc.)
V3020 Covers, automobile
P1032 Covers, barbecue
R1030 Covers, boat
G2020 Covers, furniture
R1020 Covers, motorcycle
D3022 Cowboy boots, men's and boys'
D3021 Cowboy boots, women's and girls'
A1090 Crackers
L4000 Craft supplies
A1040 Cream (sour, table, whipping)
A1090 Cream, powdered
X0400 Crests and pins
C5000 Crib mobiles
H1020 Cribs, baby (incl. mattresses)
L3000 Crochet hooks
L3000 Crochet thread and yarn
X1100 Crop seed
D3010 Cross-trainers, 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, fresh (incl. eggs; excl. 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 (excl. cheese)
S4000 Delivery charges, service revenue
B1020 Denture cleaners
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 (nonautomotive)
L6000 Discs, audio and video, pre-recorded
S1000 Discs, audio and video, rental
L6000 Discs, laser, pre-recorded
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, 1 or 2 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
G1030 Dryers, clothes rack
H2010 Dryers, clothes, appliance
H2020 Dryers, hair
K1050 Drywall
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
V3020 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
K1010 Electrical panel
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
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 (incl. sunglasses)
B2010 Eyewear, prescription (incl. sunglasses)
G1020 Fabric dyes
S4000 Fabric protection services
G1020 Fabric softeners
L3000 Fabrics (incl. 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 animals
B1020 Feminine hygiene products
K1050 Fencing (wood, wire, etc.)
L1070 Fencing equipment (sport)
X0100 Fermenting yeast, wine and beer making
X1100 Fertilizers, farm use
X0600 Fertilizers, 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
A1070 Fish, "deli"
A1090 Fish, canned
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
S4000 Flowers, delivery of
X0600 Flowers, florist, cut
X0600 Flowers, indoor potted
P1031 Flowers, lawn and garden
B4020 Flu preparations, medicinal
L3000 Foam, upholstery
G1020 Foil, tin
X1400 Fondue fuel
G1010 Food flasks
H2020 Food processors
G1020 Food wraps, plastic and foil
B1020 Foot care (sprays, powders, etc.)
L1030 Football cleats, equipment and uniforms
H2020 Footcare appliances
D3010 Footwear, "athletic" (excl. ski boots, skates and cleats)
D3023 Footwear, infants' and children's fashion
D3022 Footwear, men' and boys' fashion
D3021 Footwear, women's and girls' fashion
C1050 Foundation garments
H1010 Foundations, bedding
A1010 Fowl, fresh
B1010 Fragrances and cosmetics (excl. 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
A2020 Fruit drinks and juices (excl. 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
X1400 Fuels (fondue, home heating, household)
U1010 Fuels, automotive
C2010 Fur, men's
C1010 Fur, 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 (excl. nursery), new
H1020 Furniture, nursery, new
P1010 Furniture, patio and garden
X1300 Furniture, used
K1010 Fuse boxes
G1030 Fuses, electric
H1030 Futons
A1010 Game, food, fresh
A1080 Game, food, frozen
L2000 Games, electronic (Nintendo, PlayStation, XBox etc.)
L2000 Games, non-electronic
H3040 Games, software (excl. Nintendo, PlayStation, Xbox etc.)
X1300 Games, used
K1050 Garage door
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 cleaner
V3020 Gaskets, automotive
U1010 Gasoline
P1032 Gazebos
K1010 Generators
H3010 Ghetto blasters and boom boxes
X0500 Gift bags
X0400 Gift baskets
Y0000 Gift certificates
X0400 Giftware
X0500 Giftwrap
A1060 Gingerbread houses
C1050 Girdles
C3000 Girls' clothing and accessories (sizes 7 to 16)
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 (craft)
K1030 Glue guns and glue (tool)
G1020 Glues and adhesives, household
K1060 Glues and adhesives, industrial
S2000 Golf carts and equipments, rental
R1030 Golf carts, new (motorized)
X1300 Golf carts, used (motorized)
L1050 Golf clubs, gloves, shoes, equipment and accessories (excl. clothing)
S4000 Golf instructions (lessons)
L1050 Golf pull carts (motorized and non-motorized)
L1050 Golfing kilts
C1060 Gowns, bridal
C5000 Gowns, christening
C1020 Gowns, evening
C1050 Gowns, women's dressing
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 Gypsum wallboard
C1070 Hair accessories (barrettes, etc.) for women
S4000 Hair cutting services
H2020 Hair dryers
B1020 Hair pieces and wigs
B1020 Hairbrushes
B1020 Haircare preparations
A1090 Ham, canned
A1010 Ham, cooked and prepackaged
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'
C3000 Hats and caps, girls'
C5000 Hats and caps, infants' and children's
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 (excl. cosmetics and fragrances)
B3000 Hearing aids
H2020 Heaters, "portable," space
K1010 Heaters, baseboard
V3020 Heaters, block, automotive
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
P1031 Herbicides, lawn and garden
A1090 Herbs, spices
H1020 Highchairs
D3010 Hiking boots
K1040 Hinges
L1020 Hip waders
V3020 Hitch, trailer
L2000 Hobby supplies
L1030 Hockey equipment, skates, tape and uniforms
L2000 Hockey, table
P1032 Hoes
S3000 Home electronics repair services
L1060 Home gyms
H3050 Home office electronics and accessories (excl. computers)
X0100 Hops, brewing supply
P1032 Hoses, garden
C4000 Hosiery, boys'
C3000 Hosiery, girls'
C5000 Hosiery, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040 Hosiery, men's
C1040 Hosiery, women's
P1032 Hot tubs (outdoor)
B1020 Hot water bottles
K1060 House numbers
R1030 Houseboats, new
X1300 Houseboats, used
X1400 Household fuels
V3020 Hubcaps
H2020 Humidifiers, "portable"
K1010 Humidifiers, attached to furnace
L1020 Hunting and camouflage clothing
L1020 Hunting equipment and accessories
A1080 Ice cream
S5000 Ice cream, served for take-out
A1080 Ice milk
Y0000 Ice, blocks
Y0000 Ice, cubes
G2040 Incense
S4000 Income tax services
C5000 Infants' and children's clothing and accessories (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
L1070 In-line skates
S4000 Installation services
K1050 Insulation (fiberglass, 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
C3000 Jackets, outerwear, girls'
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)
C3000 Jeans, girls (sizes 7 to 16)
C5000 Jeans, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030 Jeans, men's
C1030 Jeans, women's
V1020 Jeeps, new
V2020 Jeeps, used
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
A2020 Juices (excl. frozen concentrates)
H1020 Junior bed
R1030 Kayaks
H2020 Kettles, electric
G1010 Kettles, non-electric
K1040 Key blanks
X0400 Key chains, rings and tags
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 (incl. 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
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
C1040 Leggings
C1040 Leotards
S4000 Lessons
S4000 Licenses (fishing, hunting, etc.)
L1070 Life jackets
G1030 Light bulbs, household
K1010 Light switches and plugs
X0300 Lighters, cigarette
G2040 Lighting fixtures, household (interior and exterior)
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 box (incl. fabric and cooler bags)
S5000 Lunch counters, revenue from
A1070 Luncheon meats, "deli"
A1010 Luncheon meats, prepackaged
S5000 Lunches and meals
L1020 Lures and scents, fishing and hunting
L7020 Magazines
K1060 Mailboxes
L2000 Make-up (costume, theatrical, etc.)
B1010 Make-up, cosmetics
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
V3020 Mats, car
G2010 Mats, household (excl. bath)
G2030 Mattress covers
H1020 Mattresses, crib
H1010 Mattresses, foam, spring, waterbed (excl. 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, fresh, cooked, cured and smoked
A1080 Meat, frozen
A1010 Meats, prepackaged luncheon
K1030 Mechanics' tools
K1060 Medicine cabinets
K1050 Medium Density Fibreboard sheets (MDF)
S4000 Membership fees
X0500 Memo pads
H3030 Memory chips, computer
P1032 Mesh and netting, for plants
H3030 Micro assemblies, computer
H3010 Microphones (excl. computer)
H3030 Microphones, computer
X1200 Microscopes (professional and scientific instruments)
L2000 Microscopes (toy models)
H2010 Microwave ovens
H1030 Microwave stands
G1010 Microwave ware
A1040 Milk, fresh (incl. 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'
C3000 Mitts, girls'
C5000 Mitts, infants' and children's
C2060 Mitts, men's
C1070 Mitts, women's
H2020 Mixers, household, electric
G1010 Mixers, household, non-electric
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 parts and accessories, new
X1300 Mopeds, used
G1030 Mops
R1030 Motor boats, new
X1300 Motor boats, used
R1010 Motor homes and parts and accessories, new
X1300 Motor homes and parts and accessories, used
R1020 Motorbikes and parts and accessories, new
X1300 Motorbikes and parts and accessories, used
R1020 Motorcycle clothing
R1020 Motorcycles and scooters and parts and accessories, new
X1300 Motorcycles and scooters and parts and accessories, used
K1050 Moulding
B1020 Mousse, hair
B1020 Mouthwashes
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 and 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
B1020 Napkins, sanitary
X1400 Natural gas, appliance and heating fuel
U1010 Natural gas, automotive
C1050 Negligees
L7020 Newspapers
C4000 Nightshirts, boys'
C3000 Nightshirts, girls'
C5000 Nightshirts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040 Nightshirts, men's
C1050 Nightshirts, women's
A2020 Non-alcoholic beverages (excl. soft drinks)
B4020 Non-prescription drugs
B2020 Non-prescription eyewear
X0500 Notebooks, stationery
X0500 Notepads, stationery
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, (excl. cooking and automotive)
P1032 Ornaments, lawn
G2040 Ornaments, seasonal (e.g. Christmas)
D3023 Orthopedic shoes, infants' and children's
D3022 Orthopedic shoes, men's and boy's
D3021 Orthopedic shoes, women's and girl's
B3000 Orthotic devices
C4000 Outerwear, boys' (sizes 7 to 18)
C3000 Outerwear, girls' (sizes 7 to 16)
C5000 Outerwear, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010 Outerwear, men's (incl. ski clothing)
C1010 Outerwear, women's (incl. ski clothing)
G2030 Oven mitts
H2010 Ovens, household (convection and other)
C4000 Overcoats, boys' (sizes 7 to 18)
C3000 Overcoats, girls' (sizes 7 to 16)
C5000 Overcoats, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010 Overcoats, men's
C1010 Overcoats, women's
B4020 Over-the-counter drugs
X0500 Packing and mailing boxes
R1030 Paddle boats, new
X1300 Paddle boats, used
L1070 Paddles, ping pong
H3050 Pagers
B4020 Painkillers
K1020 Paint strippers and thinners
L4000 Paint, artists' supplies
V3020 Paint, automotive
K1020 Paint, household
L4000 Paintbrushes, artists' supplies
K1020 Paintbrushes, household
G2040 Paintings and related supplies
K1010 Panel, electrical
H2020 Pans, electric, cooking
G1010 Pans, non-electric, cooking
C1020 Pant suits
C4000 Pants, boys' (sizes 7 to 18)
C3000 Pants, girls' (sizes 7 to 16)
C5000 Pants, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030 Pants, men's, dress and casual
C1030 Pants, women's, dress and casual
C1040 Pantyhose
X0500 Paper (writing, computer printer, typing, machine tape, etc.)
G1020 Paper bags
G1020 Paper towels
X0500 Paper, giftwrap
C2010 Parkas, men's
C1010 Parkas, women's
K1050 Particle board
V3020 Parts, automotive (buses, medium/heavy trucks (classes 4, 5, 6, 7, and 8)), new and used
V3020 Parts, automotive (cars, pickup trucks, vans, minivans, jeeps, other sport utility vehicles), new and used
V3020 Parts, automotive (farm equipment)
V3020 Parts, automotive (recreational vehicles)
L1010 Parts, bicycle, new (excl. 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 (motor home, travel trailers, truck campers, converted vans)
X1100 Parts, non-automotive, farm equipment
H2020 Parts, small electrical 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 (incl. sets)
B1010 Perfumes
L7020 Periodicals
H2020 Personal care appliances, electric
B1020 Personal care products, non-electric
H3030 Personal Digital Assistant (PDA)
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 (incl. 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 Pillow cases and shams
G2030 Pillows
L1070 Ping pong equipment and accessories (incl. tables)
X0400 Pins and crests
L3000 Pins, sewing
K1050 Pipes, drainage
K1010 Pipes, plumbing
X0300 Pipes, smokers
K1010 Pipes, stove
L1020 Pistols (incl. air and target)
A1080 Pizza, frozen
A1070 Pizza, prepared
S5000 Pizza, served on premises
G2030 Place mats
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
L2000 Playground slides, swings
P1032 Playground structures
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
P1032 Ponds and accessories
L1070 Pool and snooker equipment and accessories (incl. 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 Pot-pourri
G1010 Pots, cooking
G2040 Pots, plant
G2040 Pottery, decorative
X0600 Potting soil
A1010 Poultry, fresh
A1080 Poultry, frozen
A1090 Powdered milk and creamers
B4020 Power bars (nutritional)
K1010 Power generators
K1050 Prefabricated stairs and other structural pieces
B1020 Pregnancy, test kits
A1070 Prepared foods for take-out
L6000 Pre-recorded media
S1000 Pre-recorded media rental
B4010 Prescription drugs
B2010 Prescription eyewear
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
V3020 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)
C3000 Pyjamas, girls' (sizes 7 to 16)
C5000 Pyjamas, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040 Pyjamas, men's
C1050 Pyjamas, women's
L2000 Racing sets, toy and hobby
L1070 Racquet sports equipment
R1030 Radar equipment, boats
V3020 Radiators, automotive
V3020 Radios, automotive
H3010 Radios, ham
H3010 Radios, household
C4000 Rainwear, boys' (sizes 7 to 18)
C3000 Rainwear, girls' (sizes 7 to 16)
C5000 Rainwear, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
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
B1020 Razors, non-electric
X0500 Receipt books
H3010 Receivers and tuners, audio, non-automotive
L6000 Records (excl. used)
S1000 Records, rental
S3000 Recreational vehicle 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, non-automotive (excl. video tapes)
S2000 Rental, recreational vehicles, snowmobiles, farm equipment
S2000 Rent-to-own (appliances, furniture, etc.)
V4000 Repair services, automotive (excl. recreational vehicles and farm equipment)
S3000 Repair services, non-automotive (incl. recreational vehicles and farm equipment)
S5000 Restaurants, revenue from
X0500 Ribbons and bows, giftwrap
A1090 Rice
L1020 Rifles (incl. air and target)
L1030 Ringette equipment and uniforms
C2040 Robes, men's
C1050 Robes, women's
L1070 Rock climbing equipment and accessories
L1070 Roller 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
D3010 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.)
D3022 Safety footwear, men's
D3021 Safety footwear, women's
L1070 Sailboards
R1030 Sailboats, new
X1300 Sailboats, used
G1010 Salad bowls (incl. sets)
A1090 Salad dressings
A1070 Salads and other "deli" foods (excl. cheese)
B1020 Saline solutions, optical
K1060 Salt, road (incl. synthetic)
K1060 Salt, sidewalk (incl. synthetic)
A1090 Salt, table
K1010 Salt, water softener
D3023 Sandals, infants' and children's
D3022 Sandals, men's and boys'
D3021 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, prepackaged
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
G1020 Scouring powders
K1020 Scrapers, paint and wallpaper
K1030 Screwdrivers
K1040 Screws
L1070 Scuba gear
G2040 Sculptures
A1070 Seafood, "deli"
A1090 Seafood, canned
A1020 Seafood, fresh, smoked and cured (not "deli")
A1080 Seafood, frozen
V3020 Seat covers, automotive
V3020 Security systems, automotive
K1060 Security systems, household
X1100 Seed, crop
P1031 Seedlings, nursery stock
P1031 Seeds (incl. flower, plant and grass)
L3000 Sewing kits, notions and supplies
H2020 Sewing machines
K1050 Shakes, roofing
G1020 Shampoos, carpet
B1020 Shampoos, hair
X0200 Shampoos, pet
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 (excl. nursery)
C5000 Sheets, nursery
K1060 Shelving and brackets
A1080 Sherbets
K1050 Shingles (incl. roofing and siding)
C4000 Shirts, boys' (sizes 7 to 18)
C3000 Shirts, girls' (sizes 7 to 16)
C5000 Shirts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030 Shirts, men's, dress and casual
C1030 Shirts, women's
V3020 Shock absorbers
D3021 Shoe accessories (clip-on)
G1020 Shoe polish and silicone sprays, etc.
S3000 Shoe repair
D3010 Shoes, "athletic" (excl. ski boots, skates and cleats)
D3023 Shoes, infants' and children's fashion
D3022 Shoes, men' and boys' fashion
D3021 Shoes, women's and girls' fashion
K1060 Shop vacs
C4000 Shorts, boys' (sizes 7 to 18)
C3000 Shorts, girls' (sizes 7 to 16)
C5000 Shorts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030 Shorts, men's
C1030 Shorts, women's
P1032 Shovels, garden
K1030 Shovels, snow
G2030 Shower curtains (incl. liners)
K1010 Shower enclosures, heads
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, roller
L1040 Ski boots
L1070 Ski equipment, water
C4000 Ski jackets and suits, boys' (sizes 7 to 18)
C3000 Ski jackets and suits, girls' (sizes 7 to 16)
C5000 Ski jackets and suits, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2010 Ski jackets and suits, men's
C1010 Ski jackets and suits, women's
L1040 Ski suits, aerodynamic racing
B1020 Skin lotions and toners
C3000 Skirts, girls' (sizes 7 to 16)
C5000 Skirts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C1030 Skirts, women's
L1040 Skis (alpine and cross country) and accessories
L1070 Skis, water
K1050 Skylights
L2000 Sleds
B4020 Sleeping aids, non-prescription
L1020 Sleeping bags
C4000 Sleepwear, boys' (sizes 7 to 18)
C3000 Sleepwear, girls' (sizes 7 to 16)
C5000 Sleepwear, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2040 Sleepwear, men's
C1050 Sleepwear, women's
L2000 Sleighs
H3020 Slide projectors and accessories
H3020 Slides, photographic
L2000 Slides, playground
D3023 Slippers, infants' and children's
D3022 Slippers, men's and boys'
D3021 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 and parts and accessories, new
X1300 Snowmobiles and parts and accessories, used
L1070 Snowshoes
L1070 Snowskates
C4000 Snowsuits, boys' (sizes 7 to 18)
C3000 Snowsuits, girls' (sizes 7 to 16)
C5000 Snowsuits, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
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, equipment and uniforms
L2000 Soccer tables (game)
C4000 Socks, boys'
C3000 Socks, girls'
C5000 Socks, infants' and children's
C2040 Socks, men's
C1040 Socks, women's
P1031 Sod
H1030 Sofa beds
K1050 Soffits
A2010 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, non-automotive
A1040 Sour cream
X0400 Souvenirs
H2020 Space heaters, "portable"
P1032 Spades, garden
V3020 Spark plugs
V3020 Speakers, automotive
H3010 Speakers, non-automotive
A1090 Spices, herbs
D1000 Sport bags
C2020 Sport jackets, men's
V1020 Sport utility vehicles, new
V2020 Sport utility vehicles, used
X1300 Sporting goods, used
K1010 Spotlights and floodlights, exterior
V3020 Springs, automotive
L1070 Squash equipment and supplies (excl. footwear and clothing)
G1020 Stain removers
L4000 Stained glass making supplies
K1020 Stains, wood
X0800 Stamp collections
S4000 Stamps (service)
K1030 Stapler gun, tool
X0500 Staplers and staples
L1060 Stationary bicycles
X0500 Stationery (envelopes, cards, writing paper, etc.)
G2040 Statuettes
G1010 Stemware, crystal and other
V3020 Stereos, automotive
H3010 Stereos, non-automotive
C4000 Stockings, boys'
C3000 Stockings, girls'
C5000 Stockings, infants' and children's
C2040 Stockings, men's
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 (incl. made-to-measure, readyto-wear)
C1020 Suits, women's (incl. 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)
C3000 Sweaters, girls' (sizes 7 to 16)
C5000 Sweaters, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030 Sweaters, men's
C1030 Sweaters, women's
C4000 Swimsuits, boys' (sizes 7 to 18)
C3000 Swimsuits, girls' (sizes 7 to 16)
C5000 Swimsuits, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2050 Swimsuits, men's
C1060 Swimsuits, women's
L2000 Swings, playground
K1010 Switches, electrical
A1090 Syrups (corn, maple, chocolate, etc.)
A1040 Table cream
L2000 Table hockey
G1020 Table linens, disposable
G2030 Table linens, non disposable
G1010 Tableware (excl. 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)
L1030 Tape, hockey
K1060 Tape, masking, duct
L3000 Tape, measuring, sewing
K1030 Tape, measuring, tool
H3010 Tapes, audio and video, blank
L6000 Tapes, audio and video, pre-recorded
S1000 Tapes, audio and video, rental
K1050 Tar paper
K1050 Tar, roofing
K1060 Tarpaulins
A1090 Tea
G2030 Tea towels
C5000 Teething rings (baby)
S4000 Telephone cards
H3050 Telephones (incl. cellular)
X1200 Telescopes (professional and scientific instruments)
L2000 Telescopes (toy models)
H3010 Televisions
L1070 Tennis equipment and accessories (excl. footwear and clothing)
D3010 Tennis shoes
R1010 Tent trailers and parts and accessories, new
X1300 Tent trailers and parts and accessories, used
L1020 Tents
L7010 Textbooks
G1010 Thermometer, cooking
B3000 Thermometer, health care
G2040 Thermometer, household
V3020 Thermostat, automotive
K1010 Thermostat, household
X0500 Thumb tacks
C2060 Ties, neck
C3000 Tights, girls (sizes 7 to 16)
C5000 Tights, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C1040 Tights, women's
G2010 Tiles (ceramic, clay, marble, granite, 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, pickup trucks, minivans, jeeps, vans, other sport utility vehicles (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 utility trailers (new, used and retreads)
H2020 Toasters and toaster ovens
X0300 Tobacco products and accessories (incl. cigarette papers, rolling machines, etc.)
L2000 Toboggans
H1020 Toddler bed
G1020 Toilet fresheners
B1020 Toilet paper
G2030 Toilet tank covers (incl. 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 (excl. garden tools)
V2020 Trucks, used, light
V2030 Trucks, used, medium/heavy (classes 4, 5, 6, 7 and 8)
D1000 Trunks (storage, travel)
B3000 Trusses, personal health care
K1050 Trusses, roof
C4000 T-shirts, boys' (sizes 7 to 18)
C3000 T-shirts, girls' (sizes 7 to 16)
C5000 T-shirts, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
C2030 T-shirts, men's
C1030 T-shirts, women's
K1010 Tubs (bath, laundry)
P1032 Tubs, hot (outdoor)
V3020 Tuners and receivers, audio, automotive
H3010 Tuners and receivers, audio, non-automotive
V4000 Tune-ups, automotive
A1010 Turkey, fresh
A1080 Turkey, frozen
A1080 TV dinners, frozen
X1100 Twine, farming
G1030 Twine, household
H3050 Typewriters
P1010 Umbrellas (beach, patio furniture)
C2060 Umbrellas, men's
C1070 Umbrellas, women's
G2010 Underlay, carpet and rug
C4000 Underwear, boys' (sizes 7 to 18)
C3000 Underwear, girls' (sizes 7 to 16)
C5000 Underwear, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
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
X1300 Used aircraft
H2020 Toothbrushes, electric
B1020 Toothbrushes, non-electric
B1020 Toothpaste
C4000 Tops, boys' (sizes 7 to 18)
C3000 Tops, girls' (sizes 7 to 16)
C5000 Tops, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
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
D3010 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 and parts and accessories, new
X1300 Travel trailers and parts and accessories, used
P1031 Trees, nursery stock
L2000 Tricycles, children's
Y0000 Trophies
K1030 Trowels
R1010 Truck campers and parts and accessories, new
X1300 Truck campers and parts and accessories, used
V1020 Trucks, new, light
V1030 Trucks, new, medium/heavy (classes 4, 5, 6, 7 and 8)
X1300 Used all terrain vehicles (ATV'S)
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
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 (excl. 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 (excl. livestock)
X1300 Used travel trailers
G1010 Utensils, kitchen (incl. sets)
K1060 Vacuum cleaners (shop vacs)
H2020 Vacuum cleaners, household (incl. central vacs)
R1010 Vans, converted (recreational)
V1020 Vans, new (excl. converted vans)
V2020 Vans, used (excl. converted vans)
X1300 Vans, used, converted (recreational)
K1050 Vapour barriers
K1020 Varnishes
H3010 VCRs
A2020 Vegetable juices (excl. 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
L6000 Video disc, pre-recorded
S1000 Video disc, rental
L2000 Video games
S1000 Video games rentals
H3010 Video tape, blank
L6000 Video tape, pre-recorded
S1000 Video tape, rental
B4020 Vitamins
L1030 Volleyball equipment and uniforms
L2000 Wading pools, portable
K1050 Wafer board
L2000 Wagons, toys
H1020 Walkers, baby
B3000 Walkers, health care equipment
D3010 Walking shoes
H3010 Walkmans
C5000 Wall hangings, nursery
K1050 Wallboard, gypsum
C2060 Wallets, men's
C1070 Wallets, women's
K1020 Wallpaper and supplies
S4000 Warranty
K1040 Washers and o-rings
H2010 Washing machines
S3000 Watch and clock repair and cleaning services
D2000 Watches, pocket, wrist and pendant
A2020 Water (spring, mineral, flavoured, etc.)
K1010 Water filters, household
G1010 Water filters, table
K1010 Water heating equipment
K1060 Water pressure cleaners
K1010 Water purifiers
L1070 Water skis
K1010 Water softeners
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, prepackaged
B1020 Wigs and hair pieces
C4000 Windbreakers, boys' (sizes 7 to 18)
C3000 Windbreakers, girls' (sizes 7 to 16)
C5000 Windbreakers, infants' and children's (infants' sizes 0 to 24 mos., children's sizes 2 to 6X)
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 and beer making kits
S4000 Wine and beer making services
X0100 Wine making supplies (incl. concentrates, bottles, labels and corks)
G1010 Wine racks
K1010 Wire, electrical
K1060 Wire, non-electrical
K1010 Wiring boxes, electrical
K1050 Wood (building)
X1400 Wood pellets, household fuel
K1010 Woodstoves
D3022 Work boots, men's
D3021 Work boots, women's
C2050 Work gloves, men's
C1060 Work gloves, women's
L3000 Yarns and threads
A1040 Yogurt, fresh
A1080 Yogurt, frozen
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