| 12030 | Sands, tar | |
| 14290 | Sands, zircon | |
| 15130 | Sandstone, calcareous or siliceous, unworked or not further worked than roughly split, roughly squared or squared by sawing | |
| 37690 | Sandstone, cut or sawn, with a flat or even surface (excl. setts, kerbstones and flagstones) | |
| 37690 | Sandstone, further worked than roughly split or squared | |
| 88121 | Sanforizing of textiles and textile articles | |
| 88121 | Sanforizing of wearing apparel | |
| 36270 | Sanitary articles, of hard rubber (ebonite and vulcanite) | |
| 62362 | Sanitary fixtures, ceramic, mail order retail trade services of | |
| 62162 | Sanitary fixtures, ceramic, non-specialized store retail trade services of | |
| 62462 | Sanitary fixtures, ceramic, other non-store retail trade services of | |
| 62562 | Sanitary fixtures, ceramic, retail trade services of, on a fee or contract basis | |
| 62262 | Sanitary fixtures, ceramic, specialized store retail trade services of | |
| 61162 | Sanitary fixtures, ceramic, wholesale trade services of, except on a fee or contract basis | |
| 61262 | Sanitary fixtures, ceramic, wholesale trade services of, on a fee or contract basis | |
| 54621 | Sanitary ware, fixed, installation of | |
| 36930 | Sanitary ware, of plastics | |
| 94390 | Sanitation services, other | |
| 34620 | Sanitizers for use as disinfectants | |
| 26190 | Sansevieria textile fibres or waste, processed but not spun | |
| 01923 | Sansevieria, raw | |
| 34130 | Santalol | |
| 34140 | Santalyl acetate | |
| 35230 | Santonin | |
| 16190 | Santorin | |
| 23999 | Sap, aloes | |
| 01349 | Sapodillas, fresh or chilled | |
| 35250 | Saponins | |
| 34560 | Sapphire, synthetic or reconstructed, unworked or simply sawn or roughly shaped, whether or not graded, not strung, mounted or set (excl. finished articles and parts for pick-up styli, horological, laser and measuring instruments) | |
| 38220 | Sapphire, synthetic or reconstructed, worked other than simply sawn or roughly shaped, whether or not graded, not strung, mounted or set (excl. finished articles and parts for pick-up styli, horological, laser and measuring instruments) | |
| 16310 | Sapphire, unworked or simply sawn or roughly shaped, whether or not graded, not strung, mounted or set nor converted into articles and not for horological or measuring instruments or pick-up styli | |
| 38220 | Sapphire, worked other than simply sawn or roughly shaped, whether or not graded, not strung, mounted or set nor converted into articles and not for horological or measuring instruments or pick-up styli | |
| 47402 | Sapphires, worked, for styli, whether or not mounted | |
| 23999 | Saps, vegetable (excl. those constituting beverages or medicaments) | |
| 38960 | Sarcophagi | |
| 34150 | Sarcosine and its salts and esters | |
| 35250 | Sarcosine ascorbate, not put up as medicaments | |
| 16310 | Sard (cornelian), unworked or simply sawn or roughly shaped, whether or not graded, not strung, mounted or set | |
| 38220 | Sard (cornelian), worked other than simply sawn or roughly shaped, whether or not graded, not strung, mounted or set | |
| 04120 | Sardinella, fresh or chilled | |