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| 5150 | Sewing machines, industrial, wholesale | |
| 2899 | Sewing needles hand, manufacturing | |
| 5232 | Sewing supplies, retail | |
| 5131 | Sewing thread (except industrial), wholesale | |
| 1711 | Sewing thread, manufacturing | |
| 5239 | Sex shops, retail | |
| 3312 | Sextants (except surveying), manufacturing | |
| 3312 | Sextants, surveying, manufacturing | |
| 3150 | Shades, lamp (except glass, plastics), manufacturing | |
| 1721 | Shades, outdoor, made from purchased fabrics | |
| 1721 | Shades, window, textile (except canvas), manufacturing | |
| 5139 | Shades, window, wholesale | |
| 4510 | Shaft sinking service, metal and non-metal mines | |
| 4510 | Shaft sinking, anthracite mining, on a contract basis | |
| 4510 | Shaft sinking, bituminous coal and lignite mining, on a contract basis | |
| 4510 | Shaft sinking, nonmetallic minerals (except fuels), on a contract basis | |
| 3693 | Shafts, golf club, manufacturing | |
| 3312 | Shakers and stirrers, laboratory, manufacturing | |
| 2022 | Shakes (i.e., hand split shingles), manufacturing | |
| 4520 | Shakes and shingles, roof, installation | |
| 1410 | Shale (common) quarrying, not in conjunction with manufacturing | |
| 1410 | Shale mining | |
| 1410 | Shale quarry | |
| 1410 | Shale, crude, mining | |
| 2699 | Shale, expanded, manufacturing | |
| 1110 | Shale, oil, mining | |
| 0112 | Shallot farming | |
| 4520 | Shallow wells, water, construction | |
| 5139 | Shampoo, hair, wholesale | |
| 2424 | Shampoos and conditioners, hair, manufacturing | |
| 1920 | Shanks, shoe, leather, manufacturing | |
| 1711 | Shantung fabrics, broad-woven, weaving | |
| 5143 | Shaped or turned wood products, wholesale | |
| 2922 | Shapers, woodworking type, manufacturing | |
| 9309 | Shared accommodation registry | |
| 0500 | Shark fishing | |
| 5260 | Sharpening saws, lawn mowers, knives and scissors (without retail sales of new equipment) | |
| 5260 | Sharpening service | |
| 2930 | Shavers, electric, manufacturing | |
| 3699 | Shaving brushes, manufacturing | |
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