| 42999 | Ladders, aluminium (excl. handling machinery and furniture) | |
| 38430 | Ladders, climbing, for gymnasiums | |
| 43560 | Ladders, mechanical (i.e., handling machinery) | |
| 38140 | Ladders, metal (being furniture) | |
| 42999 | Ladders, of iron or steel | |
| 27320 | Ladders, rope, of textile materials (excl. gymnastic apparatus) | |
| 31913 | Ladders, wooden | |
| 44310 | Ladles, casting, for metal foundries | |
| 42916 | Ladles, kitchen or table, of base metal (excl. those plated with precious metal) | |
| 42916 | Ladles, kitchen or table, of base metal plated with precious metal | |
| 37221 | Ladles, of ceramics other than porcelain or china | |
| 37221 | Ladles, of porcelain or china | |
| 38240 | Ladles, of precious metal | |
| 23210 | Laevulose, not chemically pure, solid, whether or not containing added flavouring or colouring matter | |
| 34310 | Lake, cochineal carmine | |
| 34310 | Lake, logwood | |
| 34310 | Lake, redwood | |
| 34310 | Lake, yellow wood | |
| 34310 | Lakes, colour, artificial | |
| 34310 | Lakes, colour, concentrated dispersions in plastics, rubber, plasticizers or other media (excl. in paint or enamel media) | |
| 34310 | Lakes, colour, natural, fixed to a base | |
| 34310 | Lakes, colour, synthetic, fixed to a base | |
| 21115 | Lamb, fresh or chilled | |
| 21135 | Lamb, frozen | |
| 02122 | Lambs, live | |
| 29110 | Lambskins, chamois-dressed | |
| 02953 | Lambskins, with wool on, raw, dried, whether or not split (excl. skins of subclass 02973) | |
| 02953 | Lambskins, with wool on, raw, fresh or salted (excl. skins of subclass 02973) | |
| 02953 | Lambskins, without wool on, raw, dried, whether or not split | |
| 02953 | Lambskins, without wool on, raw, fresh or salted, whether or not split | |
| 02953 | Lambskins, without wool on, raw, limed or pickled, whether or not split | |
| 29130 | Lambskins, without wool on, tanned, or retanned but not further prepared, whether or not split | |
| 27994 | Lamé, woven, for clothing, furnishing or similar purposes | |
| 35290 | Laminaria tents, sterile | |
| 35290 | Laminaria, sterile | |
| 88312 | Laminated veneer wood manufacturing services | |
| 44913 | Laminating machines for paper-making | |
| 31450 | Laminboard, of bamboo | |
| 31420 | Laminboard, other than with an outer ply of non-coniferous wood, not of bamboo | |
| 88755 | Lamp holders manufacturing services | |