| 42912 | Watering-cans, copper | |
| 42912 | Watering-cans, of iron or steel | |
| 36940 | Watering-cans, of plastics | |
| 42999 | Watering-cans, of zinc | |
| 38560 | Water-pistols, toy | |
| 44621 | Waterproofing machines for textile yarns or woven fabrics | |
| 35490 | Waterproofing preparations for cements, mortars or concretes, whether or not containing soap | |
| 35490 | Waterproofing preparations for leather finishing | |
| 54530 | Waterproofing services | |
| 35490 | Water-repellent agents, prepared, for textile finishing | |
| 65140 | Waters, coastal, towing of buoys on | |
| 65140 | Waters, coastal, towing of distressed vessels on | |
| 65140 | Waters, coastal, towing of dredging vessels on | |
| 65140 | Waters, coastal, towing of hulls on | |
| 65140 | Waters, coastal, towing of incomplete vessels on | |
| 65140 | Waters, coastal, towing of oil cranes on | |
| 65140 | Waters, coastal, towing of oil rigs on | |
| 34570 | Waters, glycerol | |
| 65240 | Waters, inland, towing of buoys on | |
| 65240 | Waters, inland, towing of distressed vessels on | |
| 65240 | Waters, inland, towing of dredging vessels on | |
| 65240 | Waters, inland, towing of floating cranes on | |
| 65240 | Waters, inland, towing of hulls on | |
| 65240 | Waters, inland, towing of incomplete vessels on | |
| 65240 | Waters, inland, towing of oil rigs on | |
| 65140 | Waters, transoceanic, towing of buoys on | |
| 65140 | Waters, transoceanic, towing of distressed vessels on | |
| 65140 | Waters, transoceanic, towing of dredging vessels on | |
| 65140 | Waters, transoceanic, towing of floating cranes on | |
| 65140 | Waters, transoceanic, towing of hulls on | |
| 65140 | Waters, transoceanic, towing of incomplete vessels on | |
| 65140 | Waters, transoceanic, towing of oil rigs on | |
| 38420 | Water-skis | |
| 43914 | Water-softeners (e.g., zeolite) | |
| 67610 | Waterways, artificial inland, other, operation of | |
| 83392 | Waterways, corrosion control programmes for | |
| 83342 | Waterways, electrical engineering design services for the construction of | |
| 83332 | Waterways, electrical installation appraisal of | |
| 83332 | Waterways, engineering advisory and pre-design services for the construction of | |
| 54230 | Waterways, general construction of | |