| 88907 | Surgical drapes and sterile string and tissue manufacturing services | |
| 87154 | Surgical equipment, maintenance and repair of | |
| 88907 | Surgical furniture manufacturing services | |
| 62374 | Surgical instruments, mail order retail trade services of | |
| 62174 | Surgical instruments, non-specialized store retail trade services of | |
| 62474 | Surgical instruments, other non-store retail trade services of | |
| 62574 | Surgical instruments, retail trade services of, on a fee or contract basis | |
| 62274 | Surgical instruments, specialized store retail trade services of | |
| 61174 | Surgical instruments, wholesale trade services of, except on a fee or contract basis | |
| 61274 | Surgical instruments, wholesale trade services of, on a fee or contract basis | |
| 83520 | Surgical services delivered to livestock | |
| 83590 | Surgical services delivered to other animals | |
| 83510 | Surgical services delivered to pet animals | |
| 93111 | Surgical services delivered under the direction of medical doctors | |
| 28236 | Surplices, men's or boys', not knitted or crocheted | |
| 91260 | Surveillance of beaches | |
| 88745 | Surveying instruments manufacturing services | |
| 83412 | Surveying services, gravimetric | |
| 83421 | Surveying services, hydrographic | |
| 83421 | Surveying services, land (e.g., marking of property, boundary marking) | |
| 83412 | Surveying services, magnetometric | |
| 83421 | Surveying services, photogrammetric | |
| 83412 | Surveying services, seismographic | |
| 83412 | Surveying services, subsurface | |
| 83421 | Surveying services, transit | |
| 32511 | Surveys, geological, printed (excl. those in book form) | |
| 83700 | Surveys, market analysis based on use of | |
| 91320 | Survivors' benefit schemes, government, administrative services related to | |
| 28242 | Suspenders (apparel), of leather or composition leather | |
| 28237 | Suspenders (apparel), textile | |
| 28243 | Suspenders, of plastics | |
| 48171 | Suspenders, orthopaedic | |
| 49129 | Suspension parts (excl. springs) for road motor vehicles (excl. motor cycles) | |
| 37940 | Suspensions, bituminous, stable, of natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch, in water | |
| 38999 | Suture material, non-sterile, of catgut or kangaroo tendon | |
| 35290 | Suture materials, sterile | |
| 42921 | Swages, smiths', of base metal | |
| 44218 | Swaging machines for working metal | |
| 02194 | Swans, live | |
| 28227 | Sweaters, babies', knitted or crocheted | |