| Class | Class Name |
|---|---|
| 31 | rose buds |
| 31 | rose bushes |
| 31 | rose cultivars |
| 31 | rose cuttings |
| 31 | rose plants |
| 31 | rose roots |
| 31 | rose seedlings |
| 31 | rose seeds |
| 31 | rose shrubs |
| 31 | rose stems |
| 31 | roses petals |
| 31 | rough cork |
| 31 | rough wood |
| 31 | rye |
| 31 | salmon, live |
| 31 | salt for cattle |
| 31 | sanded paper [litter] for pets |
| 31 | saplings |
| 31 | sardines, live |
| 31 | sea-cucumbers, live |
| 31 | seaweed, unprocessed, for human or animal consumption |
| 31 | seed germ for botanical purposes |
| 31 | seedlings |
| 31 | seeds |
| 31 | seeds, all being health food other than for medical use; all being for animals |
| 31 | seeds for horticultural use |
| 31 | seeds for planting |
| 31 | seeds [grains] |
| 31 | sesame (unprocessed -) |
| 31 | shellfish for food [live] |
| 31 | shellfish, live |
| 31 | shrimp meal for animal feed |
| 31 | shrimps [live] |
| 31 | shrubs |
| 31 | silkworm eggs |
| 31 | silkworms |
| 31 | sod |
| 31 | soya beans, fresh |
| 31 | spinach, fresh |
| 31 | spiny lobsters, live |
| 31 | squashes, fresh |
| 31 | squid meal for animal feed |
| 31 | stall food for animals |
| 31 | straw [forage] |
| 31 | straw litter |
| 31 | straw mulch |
| 31 | strengthening animal forage |
| 31 | sugarcane |
| 31 | tea leaves, unprocessed |
| 31 | trees |
