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| 37520 | Sawdust agglomerated with mineral binders in panels, boards, tiles, blocks, etc. | |
| 39340 | Sawdust, iron (excl. pig-iron, cast iron, tinned iron) or steel (excl. alloy steel, tinned steel) | |
| 44222 | Sawing machines (excl. hand-held) for wood, cork, bone, hard rubber, hard plastics or similar hard materials | |
| 44221 | Sawing machines for stone, concrete or like mineral materials | |
| 44216 | Sawing machines for working metal (excl. hand-held machines and machines of subclass 44211) | |
| 44516 | Sawing machines, industrial, for food | |
| 88212 | Sawing of metal work pieces | |
| 42921 | Saws, articulated, for camping or other use | |
| 42921 | Saws, back, non-mechanical | |
| 44222 | Saws, bench, for working wood | |
| 44232 | Saws, circular, electric, hand-held | |
| 44216 | Saws, circular, for working metal (excl. hand-held machines and machines of subclass 44211) | |
| 44222 | Saws, circular, for working wood (excl. hand-held) | |
| 44231 | Saws, circular, power-operated, non-electric, hand-held | |
| 42921 | Saws, cross-cut | |
| 44222 | Saws, cut-off, for working wood (excl. hand-held) | |
| 48130 | Saws, dental | |
| 42921 | Saws, jewellers' | |
| 42921 | Saws, keyhole | |
| 42921 | Saws, knife-shaped, whether or not folding | |
| 44221 | Saws, mineral-working (excl. hand-held) | |
| 42921 | Saws, miners' | |
| 38350 | Saws, musical | |
| 42921 | Saws, non-mechanical (excl. power-operated) | |
| 42921 | Saws, panel | |
| 44222 | Saws, pendulum, for working wood (excl. hand-held) | |
| 44232 | Saws, power, electric, hand-held | |
| 44216 | Saws, power, for working metal (excl. hand-held machines and machines of subclass 44211) | |
| 44231 | Saws, power, hand-held, non-electric | |
| 42921 | Saws, pruning | |
| 44222 | Saws, radial, for working wood (excl. hand-held) | |
| 44216 | Saws, reciprocating, for working metal (excl. hand-held machines and machines of subclass 44211) | |
| 42921 | Saws, veneer | |
| 42921 | Saws, watchmakers' | |
| 38330 | Saxhorns | |
| 38330 | Saxophones | |
| 41543 | S-bends, lead, for tubes or pipes | |
| 44750 | Scabbards for side-arms (excl. of precious metal) | |
| 38240 | Scabbards, of precious metal | |
| 54570 | Scaffolding services | |
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