| 48323 | Lanterns, magic (excl. toy) | |
| 38560 | Lanterns, magic, toy | |
| 48323 | Lanterns, projection | |
| 46539 | Lanterns, ships' or boats', electric | |
| 46531 | Lanterns, ships', non-electric | |
| 46531 | Lanterns, travelling, non-electric | |
| 34230 | Lanthanons (excl. promethium), whether or not intermixed or interalloyed | |
| 34290 | Lanthanum compounds, inorganic or organic (excl.natural compounds) | |
| 34290 | Lanthanum nitrate, hexahydrate | |
| 34290 | Lanthanum oxide | |
| 34230 | Lanthanum, whether or not intermixed or alloyed with yttrium, scandium or other rare earth metals | |
| 28238 | Lanyards, not knitted or crocheted | |
| 39212 | Lap ends, of wool or animal hair, not carded or combed | |
| 28238 | Lapels, not knitted or crocheted | |
| 16310 | Lapis lazuli, unworked or simply sawn or roughly shaped, whether or not graded, not strung, mounted or set | |
| 38220 | Lapis lazuli, worked other than simply sawn or roughly shaped, whether or not graded, not strung, mounted or set | |
| 44216 | Lapping machines for working metal (excl. hand-held) | |
| 88212 | Lapping of metal work pieces | |
| 26160 | Laps, cotton | |
| 42922 | Laps, interchangeable, of base metal, for hand or machine tools | |
| 21611 | Lard | |
| 21680 | Lard, imitation | |
| 89410 | Large iron pieces, mechanical reduction of | |
| 54330 | Large-scale earthworks prior to construction | |
| 02129 | Larks, live | |
| 48150 | Laryngoscopes | |
| 23720 | Lasagna, whether or not cooked | |
| 47520 | Laser discs, recorded | |
| 89122 | Laser discs, reproduction of, on a fee or contract basis | |
| 47402 | Laser optical reading systems | |
| 45260 | Laser printers for automatic data processing machines (computers) | |
| 48315 | Laser systems | |
| 48315 | Lasers (excl. laser diodes) | |
| 48315 | Lasers, compact | |
| 48315 | Lasers, gas | |
| 48315 | Lasers, liquid | |
| 44630 | Lasting machines for boot- or shoemaking | |
| 31911 | Lasts, boot or shoe, of wood | |
| 42921 | Lasts, shoemakers' or cobblers' | |
| 03930 | Latania grass or leaves, for plaiting | |