| 37690 | Lava, further worked than roughly split or squared | |
| 15130 | Lava, unworked or not further worked than roughly split, roughly squared or squared by sawing | |
| 37210 | Lavatories, ceramic (excl. of porcelain or china) | |
| 37210 | Lavatories, ceramic, of porcelain or china | |
| 91270 | Law courts related administrative services | |
| 91270 | Law courts, civil, administrative services related to the operation of | |
| 91270 | Law courts, criminal, administrative services related to the operation of | |
| 82120 | Law, administrative, legal advisory services concerning | |
| 82120 | Law, administrative, legal representation concerning | |
| 81230 | Law, civil, research and experimental development concerning | |
| 82111 | Law, criminal, legal advisory and related services concerning | |
| 82111 | Law, criminal, legal representation and related services concerning | |
| 81230 | Law, criminal, research and experimental development concerning | |
| 82119 | Law, other than criminal, drafting of legal documentation in relation to | |
| 81230 | Law, private, research and experimental development concerning | |
| 81230 | Law, public, research and experimental development concerning | |
| 62385 | Lawn and garden equipment, mail order retail trade services of | |
| 62185 | Lawn and garden equipment, non-specialized store retail trade services of | |
| 62485 | Lawn and garden equipment, other non-store retail trade services of | |
| 62585 | Lawn and garden equipment, retail trade services of, on a fee or contract basis | |
| 62285 | Lawn and garden equipment, specialized store retail trade services of | |
| 61185 | Lawn and garden equipment, wholesale trade services of, except on a fee or contract basis | |
| 61285 | Lawn and garden equipment, wholesale trade services of, on a fee or contract basis | |
| 62385 | Lawn and garden machinery, mail order retail trade services of | |
| 62185 | Lawn and garden machinery, non-specialized store retail trade services of | |
| 62485 | Lawn and garden machinery, other non-store retail trade services of | |
| 62585 | Lawn and garden machinery, retail trade services of, on a fee or contract basis | |
| 62285 | Lawn and garden machinery, specialized store retail trade services of | |
| 61185 | Lawn and garden machinery, wholesale trade services of, except on a fee or contract basis | |
| 61285 | Lawn and garden machinery, wholesale trade services of, on a fee or contract basis | |
| 44110 | Lawn rollers | |
| 62385 | Lawn tractors, mail order retail trade services of | |
| 62185 | Lawn tractors, non-specialized store retail trade services of | |
| 62485 | Lawn tractors, other non-store retail trade services of | |
| 62585 | Lawn tractors, retail trade services of, on a fee or contract basis | |
| 62285 | Lawn tractors, specialized store retail trade services of | |
| 61185 | Lawn tractors, wholesale trade services of, except on a fee or contract basis | |
| 61285 | Lawn tractors, wholesale trade services of, on a fee or contract basis | |
| 26610 | Lawn, cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2, bleached | |
| 26610 | Lawn, cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2, dyed | |