| 29520 | Sabots | |
| 44750 | Sabres (excl. fencing equipment) | |
| 38440 | Sabres (fencing equipment) | |
| 48253 | Saccharimeters | |
| 34150 | Saccharin and its salts (excl. mixtures of saccharin and a foodstuff) | |
| 35490 | Saccharin preparations for sweetening purposes, not being foodstuffs | |
| 34150 | Saccharin, sodium | |
| 48251 | Saccharometers | |
| 27190 | Sachets, of textile materials, for handkerchiefs, slippers and the like | |
| 36490 | Sachets, plastic | |
| 35323 | Sachets, scented, for linen cupboards | |
| 27150 | Sachets, tea, of cotton | |
| 27150 | Sachets, tea, of man-made textile materials | |
| 27150 | Sachets, tea, of textile materials other than cotton, jute or other textile bast fibre, or man-made textile materials | |
| 27150 | Sacks, packing, new or used, of cotton | |
| 27150 | Sacks, packing, new or used, of jute or other textile bast fibre | |
| 27150 | Sacks, packing, new or used, of man-made textile materials | |
| 27150 | Sacks, packing, new or used, of synthetic or regenerated textile materials | |
| 27150 | Sacks, packing, new or used, of textile materials other than cotton, jute or other textile bast fibre, or man-made textile materials | |
| 32152 | Sacks, paper, having a base of a width of 40 cm or more | |
| 32152 | Sacks, paper, having a base of a width of less than 40 cm | |
| 32152 | Sacks, paperboard, having a base of a width of 40 cm or more | |
| 32152 | Sacks, paperboard, having a base of a width of less than 40 cm | |
| 36410 | Sacks, plastic, for the commercial conveyance or packing of goods | |
| 36410 | Sacks, refuse, of plastics | |
| 28310 | Sacs (linings or robes), furskin, tanned or dressed | |
| 38911 | Sacs, ink, of rubber or other material, for fountain-pens | |
| 73240 | Saddle horses, rental or leasing of | |
| 29210 | Saddle-bags | |
| 42992 | Saddle-bows, of base metal | |
| 29210 | Saddle-cloths | |
| 49942 | Saddle-pillars for cycles | |
| 49941 | Saddle-pillars for motor cycles | |
| 29210 | Saddlery, of any material, for any kind of animal | |
| 49941 | Saddles (and parts thereof) for motor cycles | |
| 49942 | Saddles for cycles | |
| 29210 | Saddles, animal | |
| 71533 | Safe deposit services | |
| 71533 | Safekeeping services | |
| 42993 | Safes, armoured or reinforced, of base metal | |