| 3211 | Shoe lace, not leather, manufacturing | |
| 3319 | Shoe last, wooden, manufacturing | |
| 3213 | Shoe lining knitting | |
| 3240 | Shoe lining manufacturing, not in knitting mill | |
| 8329 | Shoe pattern designing service | |
| 3240 | Shoe peg manufacturing | |
| 3529 | Shoe polish manufacturing | |
| 9511 | Shoe repairing | |
| 3240 | Shoe shank manufacturing | |
| 3909 | Shoe stamp, steel, manufacturing | |
| 3240 | Shoe tap, any material, manufacturing | |
| 3319 | Shoe tree, wooden, manufacturing | |
| 3909 | Shoe, dolls, manufacturing | |
| 3240 | Shoe, except wooden, vulcanized or moulded rubber and plastic, manufacturing | |
| 3819 | Shoe, for conductor pipe, manufacturing | |
| 3560 | Shoe, moulded plastic, manufacturing | |
| 3559 | Shoe, rubber, manufacturing | |
| 3559 | Shoe, vulcanized or moulded rubber, manufacturing | |
| 3319 | Shoe, wooden, manufacturing | |
| 3824 | Shoemaking machine manufacturing | |
| 8330 | Shoemaking machinery rental | |
| 3240 | Shoemaking to individual order, not in repair shop | |
| 9599 | Shoeshine parlour | |
| 9490 | Shooting gallery | |
| 3412 | Shopping bag, paper, manufacturing | |
| 8102 | Short term credit company | |
| 3115 | Shortening manufacturing | |
| 3529 | Shotgun ammunition manufacturing | |
| 3829 | Shotgun manufacturing | |
| 3213 | Shoulderette knitting | |
| 3811 | Shovel, hand, manufacturing | |
| 3420 | Show card, printed, manufacturing | |
| 3420 | Show card, silk screened, manufacturing | |
| 3320 | Showcase, except refrigerated, manufacturing | |
| 9415 | Showman, own account | |
| 3121 | Shredded coconut manufacturing | |
| 3114 | Shrimp canning | |
| 1301 | Shrimping | |
| 3813 | Shutter, metal, manufacturing | |
| 3813 | Shutter, window, metal, manufacturing | |