| Class | Class Name |
|---|---|
| 40 | rental of paper making machines |
| 40 | rental of paper processing machines |
| 40 | rental of photo-developing, printing, enlarging or finishing apparatus |
| 40 | rental of photographic printing apparatus |
| 40 | rental of printing machines and apparatus |
| 40 | rental of pulping machines |
| 40 | rental of sewing machines |
| 40 | rental of sewing machines for attaching buttons to clothing or baggage |
| 40 | rental of sewing machines for attaching slide fasteners to clothing or baggage |
| 40 | rental of space heating apparatus |
| 40 | rental of tobacco processing machines |
| 40 | rental of waste compacting machines and apparatus |
| 40 | rental of waste crushing machines and apparatus |
| 40 | rental of water purifying apparatus |
| 40 | rental of water treatment equipment |
| 40 | rental of wood and plywood working machines and apparatus |
| 40 | reproduction of cinematographic films |
| 40 | reproduction of video tapes and cassette tapes |
| 40 | saddlery working |
| 40 | sandblasting services |
| 40 | sawing of materials |
| 40 | screen printing |
| 40 | semiconductor wafer etching services |
| 40 | semiconductor wafer fabrication services |
| 40 | semiconductor wafer photolithography services |
| 40 | services of a dental technician |
| 40 | sewage treatment |
| 40 | shaping and cutting of metal |
| 40 | shoe staining |
| 40 | silkscreen printing |
| 40 | silk-screen printing services |
| 40 | silver plating |
| 40 | skin dressing |
| 40 | slaughtering of animals |
| 40 | soldering |
| 40 | solid waste treatment services |
| 40 | sorting of waste and recyclable material [transformation] |
| 40 | stencil printing |
| 40 | stone-working |
| 40 | stripping finishes |
| 40 | surface coating of metal |
| 40 | surface plating |
| 40 | surface treatment |
| 40 | surface treatment by liquid pressure transfer for electrical appliances and electronic apparatus |
| 40 | surface treatment by liquid pressure transfer for machines |
| 40 | surface treatment of dental implants |
| 40 | surface treatment of metals |
| 40 | tailoring services |
| 40 | tanning |
| 40 | taxidermy |
