| 02194 | Larks, live | |
| 48150 | Laryngoscopes | |
| 23721 | Lasagne, whether or not cooked | |
| 88748 | Laser assemblies manufacturing services | |
| 47699 | Laser discs, recorded with audio, other than audio books or music | |
| 47692 | Laser discs, recorded with text (no audio) | |
| 47691 | Laser discs, recorded, containing audio books | |
| 47610 | Laser discs, recorded, with music | |
| 89123 | Laser discs, reproduction of, on a fee or contract basis | |
| 47402 | Laser optical reading systems | |
| 45264 | Laser printers for automatic data processing machines (computers) | |
| 48315 | Laser systems | |
| 48315 | Lasers (excl. laser diodes) | |
| 48315 | Lasers, compact | |
| 48315 | Lasers, gas | |
| 48315 | Lasers, liquid | |
| 44630 | Lasting machines for boot- or shoemaking | |
| 31911 | Lasts, boot or shoe, of wood | |
| 42921 | Lasts, shoemakers' or cobblers' | |
| 03250 | Latania grass or leaves, for plaiting | |
| 42992 | Latches, of base metal, for doors of buildings | |
| 42992 | Latches, of base metal, for furniture | |
| 34800 | Latex, acrylonitrile-butadiene (NBR) | |
| 34800 | Latex, chloroprene | |
| 01950 | Latex, natural rubber, electropositive | |
| 01950 | Latex, natural rubber, freeze-resistant | |
| 01950 | Latex, natural rubber, prevulcanized | |
| 01950 | Latex, natural rubber, raw, uncompounded | |
| 01950 | Latex, natural rubber, reversed electric charge | |
| 01950 | Latex, natural rubber, stabilized or concentrated | |
| 01950 | Latex, natural rubber, thermosensitive (heat-sensitive) | |
| 34800 | Latex, polybutadiene-styrene, whether or not prevulcanized | |
| 36220 | Latex, rubber (incl. pre-vulcanized latex), compounded (excl. that compounded with carbon black or silica) | |
| 36220 | Latex, rubber, unvulcanized, compounded with carbon black or silica | |
| 37350 | Lath, Bricanion, ceramic | |
| 37550 | Lath, Bricanion, of concrete | |
| 37550 | Lath, ceiling or wall, with a predominating portion of concrete | |
| 44222 | Lathes for working wood (incl. copying lathes) | |
| 44213 | Lathes, horizontal, for working metal, single or multi-spindle, whether or not automatic, numerically controlled | |
| 44213 | Lathes, horizontal, for working metal, whether or not automatic, single or multi-spindle, not numerically controlled | |