| 1721 | Linens, made from purchased materials | |
| 2101 | Liner board, manufacturing | |
| 2693 | Liner brick and plates, vitrified clay, manufacturing | |
| 5149 | Linerboard, paperboard, wholesale | |
| 2811 | Liners, industrial, fabricated metal plate, manufacturing | |
| 5232 | Lingerie stores, retail | |
| 5131 | Lingerie, wholesale | |
| 1810 | Lingerie, women's, misses' and girls', cut and sewn from purchased fabric | |
| 1711 | Lining fabrics (except wool and similar animal fibre), broad-woven, weaving | |
| 1711 | Lining fabrics, wool and similar animal fibre, broad-woven, weaving | |
| 1911 | Lining leather, manufacturing | |
| 1810 | Linings (e.g., coat, dress, millinery, necktie, suit), made from purchased fabric | |
| 1711 | Linings (except wool and similar animal fibre), made in broad fabric weaving mills | |
| 1920 | Linings, boot and shoe, leather, manufacturing | |
| 1721 | Linings, casket, manufacturing | |
| 1721 | Linings, handbag or pocketbook, manufacturing | |
| 1721 | Linings, luggage, manufacturing | |
| 2899 | Linings, safe and vault, metal, manufacturing | |
| 1711 | Linings, wool, made in broad fabric weaving mills | |
| 2927 | Links, ammunition (i.e., 30 mm or less; 1.18 inch or less), manufacturing | |
| 2927 | Links, ammunition (i.e., more than 30 mm; more than 1.18 inch), manufacturing | |
| 2411 | Linoleic acid esters and amines, manufacturing | |
| 5139 | Linoleum floor covering, wholesale | |
| 3699 | Linoleum floor coverings, manufacturing | |
| 4540 | Linoleum installation contractors | |
| 5239 | Linoleum stores, retail | |
| 5139 | Linoleum, wholesale | |
| 2929 | Linotype machinery, manufacturing | |
| 0111 | Linseed (flaxseed), growing | |
| 1514 | Linseed oil, cake and meal, made in crushing mills | |
| 1514 | Linseed oil, made from purchased oils | |
| 5149 | Linseed oil, wholesale | |
| 2695 | Lintels, concrete, manufacturing | |
| 2423 | Lip balms, manufacturing | |
| 2424 | Lipsticks, manufacturing | |
| 6303 | Liquefaction and regasification of natural gas for purposes of transport (except at mine site) | |
| 1110 | Liquefaction and regasification of natural gas for purposes of transport at mine site | |
| 5239 | Liquefied petroleum (LPG) gas, delivered to customers' premises, retail | |
| 4020 | Liquefied petroleum (LPG), distribution through mains | |
| 2812 | Liquefied petroleum gas (LPG) cylinders, manufacturing | |