| 46542 | Lampshades, paper | |
| 44750 | Lances (side-arms) | |
| 43943 | Lances for liquid- or powder-spraying machines | |
| 48121 | Lancets, electric | |
| 48150 | Lancets, non-electric, medical or surgical (incl. veterinary) | |
| 83232 | Land development costs, estimation of | |
| 94322 | Land filling, secure chemical, disposal of hazardous liquid waste by means of | |
| 94322 | Land filling, secure chemical, disposal of hazardous solid waste by means of | |
| 91131 | Land improvement and expansion, administrative services related to | |
| 91131 | Land reclamation, administrative services related to | |
| 72230 | Land sales on a fee or contract basis | |
| 83421 | Land surveying services (e.g., marking of property, boundary marking) | |
| 73114 | Land transport equipment n.e.c., rental or leasing of without operator | |
| 54320 | Land, agricultural, preparation of | |
| 83232 | Land, commercial, aesthetic landscaping of | |
| 72240 | Land, non-residential, appraisal of, on a fee or contract basis | |
| 72230 | Land, non-residential, buying of, on a fee or contract basis | |
| 72230 | Land, non-residential, rental of, on a fee or contract basis | |
| 72230 | Land, non-residential, sales of, on a fee or contract basis | |
| 54330 | Land, recreation of | |
| 83232 | Land, residential, aesthetic landscaping of | |
| 72240 | Land, residential, appraisal of, on a fee or contract basis | |
| 72230 | Land, residential, buying of, on a fee or contract basis | |
| 72230 | Land, residential, rental of, on a fee or contract basis | |
| 72230 | Land, residential, sales of, on a fee or contract basis | |
| 72230 | Land, vacant, sales of, on a fee or contract basis | |
| 72130 | Land, vacant, subdivided, trade services of | |
| 72130 | Land, vacant, trade services of | |
| 88905 | Landing nets manufacturing services | |
| 49319 | Landing-craft | |
| 49640 | Landing-gear assemblies for aircraft | |
| 38450 | Landing-nets, for fish | |
| 49640 | Landing-skis, aircraft | |
| 49390 | Landing-stages, floating | |
| 83232 | Landscape architects, services of | |
| 83231 | Landscape architectural advisory services | |
| 83232 | Landscape architectural services | |
| 83232 | Landscaping construction, inspection services during | |
| 83232 | Landscaping site plans, preparation of | |
| 83232 | Landscaping specifications, preparation of | |