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| 01110 | Wheat, seed (excl. durum wheat) | |
| 01110 | Wheat, soft, unmilled | |
| 87141 | Wheel alignment for motor vehicles | |
| 49540 | Wheel centres for railway or tramway locomotives or rolling-stock | |
| 49129 | Wheel covers for road motor vehicles or tractors | |
| 49930 | Wheelbarrows (excl. toys) | |
| 38560 | Wheelbarrows, children's | |
| 49922 | Wheelchairs, whether or not motorized or otherwise mechanically propelled | |
| 49941 | Wheels (and parts thereof) for motor cycles (excl. tyres) | |
| 49540 | Wheels (and parts thereof) for railway or tramway locomotives or rolling-stock | |
| 49942 | Wheels (and parts thereof), with or without tyres, for invalid carriages | |
| 38992 | Wheels (with or without tyres), perambulator | |
| 38600 | Wheels of Fortune, for fairgrounds | |
| 48490 | Wheels, clock or watch | |
| 37910 | Wheels, cutting, of natural stone, abrasives or pottery, not mounted in frameworks | |
| 43220 | Wheels, elevating, for liquids | |
| 42921 | Wheels, grinding, mounted in frameworks, hand- or pedal-operated | |
| 37910 | Wheels, grinding, of agglomerated natural or artificial abrasives, without frameworks, with or without parts of other materials | |
| 37910 | Wheels, grinding, of agglomerated natural or synthetic diamond, without frameworks, with or without parts of other materials | |
| 37910 | Wheels, grinding, of natural stone (whether or not agglomerated) or ceramics, without frameworks, with or without parts of other materials | |
| 43949 | Wheels, hand, for machines (not designed for use with a particular machine) | |
| 43252 | Wheels, impeller, for liquid pumps | |
| 38995 | Wheels, milled-edged, for mechanical lighters | |
| 37910 | Wheels, polishing, of natural stone, abrasives or pottery, not mounted in frameworks | |
| 44710 | Wheels, propulsion, for tank tracks | |
| 49129 | Wheels, road, whether or not fitted with tyres, for road motor vehicles (excl. motor cycles) or tractors | |
| 43155 | Wheels, rotor (with or without fins), for turbojet engines | |
| 37910 | Wheels, sharpening, of natural stone, abrasives or pottery, not mounted in frameworks | |
| 49942 | Wheels, sprocket, for cycles | |
| 43320 | Wheels, toothed, for use with transmission chains | |
| 29290 | Wheels, toothed, of leather | |
| 37910 | Wheels, trueing, of natural stone, abrasives or pottery, not mounted in frameworks | |
| 43570 | Wheels, whether or not fitted with tyres, for the trucks of subclass 43530 | |
| 43570 | Wheels, whether or not fitted with tyres, for the works trucks and tractors of subclass 43530 | |
| 49640 | Wheels, with or without tyres, for aircraft | |
| 49232 | Wheels, wooden or steel (and parts thereof) for trailers or animal-drawn or hand-propelled vehicles of subclasses 44170, 49221, 49222, 49229, 49232 or 49930 | |
| 38360 | Wheels, worm- and tooth, for guitars or mandolins | |
| 21250 | Whelks, frozen, dried, salted or in brine | |
| 37910 | Whetstones, for use in the hand, of natural stone, agglomerated abrasives or ceramics | |
| 22990 | Whey, fresh | |
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