| 48410 | Watches, lapel, with case of precious metal or metal clad with precious metal | |
| 62354 | Watches, mail order retail trade services of | |
| 62154 | Watches, non-specialized store retail trade services of | |
| 48410 | Watches, pendant (excl. those with case of precious metal or metal clad with precious metal) | |
| 48410 | Watches, pendant, with case of precious metal or metal clad with precious metal | |
| 73290 | Watches, rental or leasing of | |
| 62554 | Watches, retail trade services of, on a fee or contract basis | |
| 62254 | Watches, specialized store retail trade services of | |
| 38560 | Watches, toy | |
| 61154 | Watches, wholesale trade services of, except on a fee or contract basis | |
| 61254 | Watches, wholesale trade services of, on a fee or contract basis | |
| 37194 | Watch-glasses, curved, bent, hollowed or the like, of any shape or size (excl. those specially prepared for laboratory use, e.g., by piercing in the centre, grinding on the edges, etc.) | |
| 36990 | Watch-glasses, of plastics | |
| 48490 | Watch-straps of base metal, whether or not gold- or silver-plated | |
| 29230 | Watch-straps of leather or composition leather | |
| 29230 | Watch-straps of plastics | |
| 48490 | Watch-straps of precious metal or of metal clad with precious metal | |
| 29230 | Watch-straps of textile materials | |
| 48490 | Watch-winding and setting mechanisms | |
| 62498 | Water (through mains), other non-store retail trade services of | |
| 62598 | Water (through mains), retail trade services of, on a fee or contract basis | |
| 61198 | Water (through mains), wholesale trade services of, except on a fee or contract basis | |
| 61298 | Water (through mains), wholesale trade services of, on a fee or contract basis | |
| 01239 | Water chestnuts, fresh or chilled | |
| 86330 | Water distribution services through mains (on a fee or contract basis) | |
| 17200 | Water gas | |
| 01341 | Water melons, fresh or chilled | |
| 21540 | Water melons, provisionally preserved, not suitable for immediate consumption | |
| 69210 | Water meters, maintenance of | |
| 85990 | Water meters, reading of | |
| 35110 | Water pigments, prepared, of a kind used for finishing leather | |
| 54621 | Water piping systems, primary, installation of | |
| 54621 | Water plumbing services | |
| 54290 | Water purification plants, general construction of | |
| 73240 | Water skis, rental or leasing of | |
| 73240 | Water sports equipment, rental or leasing of | |
| 91123 | Water supply regulations, administrative services related to | |
| 91123 | Water supply regulations, development of | |
| 65219 | Water taxi services | |
| 67690 | Water transport supporting services related to vessel operations n.e.c. | |