CODE	SUB-CODE	DESCRIPTION
005	00	Abrasives
005	05	Abrasive Equipment and Tools
005	14	Abrasives, Coated: Cloth, Fiber, Sandpaper, etc.
005	21	Abrasives, Sandblasting, Metal
005	28	Abrasives, Sandblasting (Other than Metal)
005	42	Abrasives, Solid: Wheels, Stones, etc.
005	56	Abrasives, Tumbling (Wheel)
005	63	Grinding and Polishing Compounds: Carborundum, Diamond, etc. (For Valve Grinding Compounds See Class 075)
005	70	Pumice Stone
005	75	Recycled Abrasives Products and Supplies
005	84	Steel Wool, Aluminum Wool, Copper Wool, and Lead Wool
010	00	Acoustical Tile, Insulating Materials and Supplies
010	05	Acoustical Tile, All Types (Including Recycled Types)
010	08	Acoustical Tile Accessories: Channels, Grids, Mounting Hardware, Rods, Runners, Suspension Brackets, Tees, Wall Angles, and Wires
010	09	Acoustical Tile Insulation
010	11	Adhesives and Cements, Acoustical Tile
010	14	Adhesives and Cements, Insulation
010	17	Aluminum Foil, etc.
010	30	Bands, Clips, and Wires (For Pipe Insulation)
010	38	Clips, Pins, etc. (For Duct Insulation)
010	41	Cork: Blocks, Boards, Sheets, etc.
010	45	Exterior Insulation and Finish Systems
010	53	Fiberglass: Batts, Blankets and Rolls
010	56	Foam Glass: Blocks, Sheets, etc.
010	57	Foam-in-Place Insulation: Phenolic, Urethane, etc.
010	59	Foam Plastics: Blocks, Boards, Sheets, etc.
010	62	Insulation, Interior
010	63	Insulation, Blown Type
010	64	Insulation, Loose Fill
010	65	Jacketing (For Insulation): Canvas, Osnaburg, etc.
010	70	Magnesia: Blocks, Sheets, etc.
010	72	Mineral Wool: Blankets, Blocks, Boards
010	75	Paints, Primers, Sealers, etc. (For Insulation)
010	76	Paper Type Insulation Material (Cellulose, etc.)
010	78	Pipe and Tubing Insulation, All Types
010	81	Preformed Insulation, All Types (For Ells, Tees, Valves, etc.)
010	83	Recycled Insulation Materials and Supplies, All Types
010	84	Rubber Insulation
015	00	Addressing, Copying, Mimeograph, and Spirit Duplicating Machine Supplies:  Chemicals, Inks, Paper, etc.
015	06	Addressing Machine Supplies, Metal and Plastic Plate Type
015	10	Addressing Machine Supplies, Paper Plate Type
015	15	Chemicals and Supplies, Dry (For Bond Paper Type Copying Machines)
015	16	Chemicals and Supplies, Wet (For Bond Paper Type Copying Machines)
015	20	Chemicals and Supplies (For Spirit Type Duplicating Machines)
015	25	Chemicals, Inks, and Supplies (For Mimeograph Machines)
015	38	Paper, Chemicals, and Supplies (For Blueline Machines)
015	39	Paper, Chemicals, and Supplies (For Coated or Treated Paper Type Copying Machines) (See 305-39 for Diazo Process Copy Machines)
015	45	Paper, Chemicals, and Supplies (For Diffusion Transfer Type Copying Machines) (See 305-39 for Diazo Process Copy Machines)
015	55	Paper and Supplies (For Dual Spectrum Process Copying Machines) (See 305-39 for Diazo Process Copy Machines)
015	70	Paper, Chemicals, and Supplies (For Thermal Process Copying Machines) (See 305-39 for Diazo Process Copy Machines)
015	77	Recycled Copying and Duplicating Supplies
019	00	Agricultural Crops and Grains Including Fruits, Melons, Nuts and Vegetables
019	21	Berry Crops
019	24	Buckwheat
019	30	Corn
019	32	Cotton
019	41	Fruits, Citrus
019	42	Fruits, Deciduous Tree
019	47	Grapes
019	50	Hops
019	53	Melons
019	56	Nuts, Tree
019	60	Potatoes, Irish
019	62	Pumpkins
019	66	Rice
019	67	Rye
019	72	Sorghum
019	73	Soybeans
019	78	Sugarcane and Sugarbeets
019	85	Tobacco
019	90	Vegetables
019	94	Wheat
020	00	Agriculture Equipment, Implements and Accessories (See Class 022 for Parts)
020	02	Backhoe (For Farm Tractor)
020	04	Brush and Tree Chippers
020	06	Brush Cutters and Saws, Motor Driven
020	10	Counters, Acre
020	13	Cultivating Equipment, Farm: Go-Devils, Row Type Shovel Cultivators, Tooth and Spring Harrows, etc.
020	14	Curb Edger, Heavy Duty, Tractor Mounted
020	15	Cutters and Shredders (Mowers), Heavy Duty, Flail: Tow Type and/or Center Mount Type
020	16	Cutters and Shredders (Mowers), Heavy Duty, Reel and Rotary: Tow Type and/or Center Mount Type
020	18	Dozer Blades (For Farm Tractors)
020	20	Drying Equipment, Grain
020	23	Ensilage Cutters
020	25	Farm Wagons
020	27	Feed Mills and Mixers
020	28	Feed Wagons
020	30	Fertilizer Applicators and Fittings, Liquid and Gas
020	31	Fertilizer Distributors, Dry, Commercial (See Class 515 for Lawn Type Distributors)
020	33	Garden Tractors, Cultivators, and Plows
020	34	Gang Mowers, Reel Type, Towed
020	35	Grain Bins and Tanks
020	36	Grading Machines for Seeds, Grains and Dried Vegetables
020	37	Grass Seed Strippers and Cleaners
020	39	Grass Spriggers and Seeders
020	40	Grinding Mills: Seed, Grain, Dried Vegetable
020	41	Harvesting Equipment: Bean, Corn, and Pea Pickers and Shellers, Combines, Cotton and Fruit Pickers, Headers, Sled Cutters and Threshers
020	43	Haying Equipment: Balers, Dryers, Elevators and Rakes, etc.
020	46	Herbicide, Insecticide and Fungicide Applicators and Distributors
020	49	Irrigation Equipment and Supplies, Agricultural
020	59	Land Levelers
020	61	Loaders, Tractor Mounted, Farm
020	62	Log Splitters
020	63	Manure Spreaders
020	64	Mower, Articulated Boom: Flail, Rotary, or Sickle Head
020	65	Mower (Steep Slope Type with Cutter Head on Telescoping Boom): Flail, Rotary, or Sickle Bar Cutter Heads, For Mounting on Tractors or Trucks (See Class 515 for Lawn Type Mowers)
020	66	Mower, Tractor Mounted (Steep Slope Type with Cutter Head on Telescoping Boom): Flail, Rotary, or Sickle Bar Cutter Heads (See Class 515 for Lawn Type Mowers)
020	67	Mower-Tractor Unit or Self-Propelled Mower, for Slope Mowing (See Class 515 for Lawn Type Mowers)
020	68	Mower, Center Mounted; and Tractor (See Class 515 for Lawn Type Mowers)
020	69	Pasture Renovators
020	71	Planting Equipment, Broadcasting
020	72	Planting Equipment, Drilling
020	73	Planting Equipment, Row Crop
020	74	Processing Machinery and Equipment, Agricultural
020	75	Posthole Diggers, Tractor Mounted
020	76	Protection Structures, Rollover (ROPS)
020	77	Pulverizers and Rotary Tillers, Soil
020	78	Recycled Agricultural Equipment Accessories and Supplies
020	79	Rock Pickers and Rakes
020	81	Rodent Control Equipment, Tractor Operated
020	82	Spade, Tree (Truck or Trailer Mounted, or Three-Point Hook-Up for Tractor Mounting) and other Tree Transplanting and Diggers
020	83	Sweeps and other Steel Shapes
020	84	Soil Mixers and Samplers
020	85	Terracing Equipment
020	87	Tillage Equipment, Heavy Duty, Farm: Blade Plows, Disc Harrows, Listers, Rotary Hoes, Tool Bars, etc.
020	89	Tractors, Farm, Wheel Type
020	90	Tree and Root Cutters and Stump Grinders, Tractor Mounted
020	91	Tree Girdlers and Timber Tongs
020	93	Umbrellas, Tractor
020	95	Unloaders and Elevators, Grain
020	96	Wedges, Steel, Tree Felling and Splitting
022	00	Agricultural Equipment and Implement Parts
022	04	Brush Chipper, Cutter and Saw Parts
022	13	Cultivating Equipment Parts
022	15	Cutter and Shredder (Mower), Flail, Rotary, Reel, and Sickle Bar Parts
022	30	Fertilizer Distributor Parts
022	41	Harvesting Equipment Parts
022	42	Haying Equipment Parts
022	43	Herbicide, Insecticide and Fungicide Applicator and Distributor Parts
022	49	Implement Parts for John Deere
022	51	Implement Parts for Ford
022	53	Implement Parts for International Harvester
022	58	Implement Parts for other Farm Equipment
022	62	Irrigation System Parts, Agricultural
022	70	Planting Equipment Parts
022	73	Posthole Digger (Tractor Mounted) Parts
022	74	Recycled Agricultural and Implement Parts
022	75	Sprigger and Seeder Parts, Grass
022	77	Tillage Equipment Parts
022	80	Tractor (Farm and Garden) Parts
022	82	Tree Spade and Forestry Equipment Parts
022	95	Unloader and Elevator (Grain) Equipment Parts
022	97	Wagon Parts
025	00	Air Compressors and Accessories
025	10	Compressor, Bare Unit (Not Mounted or Powered), 15 HP and less
025	20	Compressor, Bare Unit (Not Mounted or Powered), over 15 HP
025	30	Compressor, Base or Tank Mounted, Electric Motor or Engine Driven, 15 HP and less; and Parts
025	40	Compressor, Base or Tank Mounted, Electric Motor or Engine Driven, Over 15 HP; and Parts
025	43	Compressors, High Pressure, All Sizes and Models
025	45	Compressor, Portable, Electric Motor or Engine Driven, 5 HP and less; and Parts
025	50	Compressor, Portable, Electric Motor or Engine Driven, over 25 CFM at 100 PSI; and Parts
025	55	Dryers, Desiccant Air
025	60	Filters, Air Gauges and Valves, Pressure Regulators, Shock Mounts, etc.
025	70	Moisture Separators, Non-Refrigerated
025	80	Moisture Separators, Refrigerated
025	85	Motors, Air Compressor
025	90	Recycled Air Compressor Accessories and Supplies
031	00	Air Conditioning, Heating and Ventilating Equipment, Parts and Accessories (See Class 740 also)
031	02	Air Conditioning Units, Portable (For Computer Rooms, Hospital Rooms, Sporting Events, etc.)
031	03	Air Conditioners: Commercial, and Parts and Accessories not Individually Itemized
031	04	Air Conditioners: Controlled Environment (For Computer Rooms, etc.), and Parts and Accessories not Individually Itemized)
031	05	Air Conditioners (Cooling and Cooling/Heating Types): Window and Wall Mounted, and Parts and Accessories Not Individually Itemized
031	06	Air Conditioning and Heating: Central Units, and Parts and Accessories Not Individually Itemized
031	07	Air Circulation Equipment (Not Otherwise Classified)
031	08	Air Curtains
031	09	Air Flow Meters
031	10	Air Purifiers, Accessories and Supplies
031	11	Blowers: Industrial Types
031	13	Chillers, Heat Exchangers and Receivers
031	14	Chilled Water System, Portable
031	15	Chilled Water Meter System
031	16	Coatings and Sealants, Duct
031	17	Coils: Chilled or Heated Water, and Direct Expansion
031	18	Coil and Fan Units, Air Conditioning
031	20	Compressors, Air Conditioning: Hermetically Sealed, Window Unit Type
031	21	Compressors, Air Conditioning: Industrial Type, and Parts
031	23	Condensing Units (For Air Conditioners)
031	24	Controls, Cooling Tower Water Treatment: pH, Conductivity, Corrosion Sensors
031	25	Controls: Limit Switches, Relays, Thermostats, Gas Valves, etc.
031	26	Control Systems: Complete (For Automatic Temperature Control)
031	27	Cooling Tower Water Treatment: Non-chemical Ozone, Centrifugal Separators, Magnetic Descaling Equip. (See Class 885 for Chemical Types)
031	28	Cooling Towers: Forced Air, Gravity, etc.
031	29	Dampers, Motorized
031	30	Dehumidifiers and Humidifiers
031	31	Duct Cleaning Equipment, Air
031	32	Duct, Prefabricated (Flexible or Rigid): Glass Fiber, Plastic, etc.
031	33	Duct, Fabricated, Metal
031	34	Dust Collectors, Industrial Type
031	36	Electronic Air Cleaners, Electrostatic Precipitators, Ozonators, Accessories, and Parts
031	38	Evaporative Coolers
031	40	Fans, Industrial Types: Attic, Exhaust, Forced Draft, etc. (Including Fan Blades and Fan Parts)
031	41	Fans, Room Type, Ceiling and Portable Type (Stationary and Oscillating)
031	43	Filter Coating, Adhesive, Coil Cleaners, Degreasing Solvents, etc.
031	44	Filters, Air Conditioning/Furnace (Permanent Type)
031	45	Filters, Air Conditioning/Furnace (Disposable Types)
031	46	Filters and Filter Media, Evaporative Cooler
031	49	Filter Frames, Metal
031	50	Freon
031	51	Furnaces, Central Heating Type (Forced Air, Gas Fired)
031	53	Grilles, Diffusers, Registers, etc.
031	55	Hand Tools, Air Conditioning and Heating Service Type (Including Leak Detectors)
031	56	Heat Pumps
031	57	Heaters, Electric (Baseboard Type) and Parts
031	58	Heaters, Electric (Panel or Wall Type) and Parts
031	59	Heaters, Electric (Portable) and Parts
031	60	Heaters, Gas-Fired (Space Type, Vented and Unvented) and Parts
031	61	Heaters, Gas-Fired (Wall Type, Vented and Unvented) and Parts
031	62	Heaters, Kerosene or Oil Fired (Space Type, Vented and Unvented) and Parts
031	63	Heaters, Space, Steam
031	65	Heating Elements, Electric
031	66	Hydronic Specialties
031	67	HVAC Equipment, Accessories and Supplies (Not Otherwise Classified)
031	69	Odor Control Equipment (Indoor)
031	70	Odor Control Equipment, Duct Air (Including Ozone Type)
031	72	Pumps, Descaling Acid
031	73	Pumps, Refrigerant Circulating
031	74	Pumps, Refrigerant Vacuum
031	75	Radiators, Heating
031	76	Recycled HVAC Products, Accessories, and Supplies
031	78	Roof Ventilators, Power Driven (Including Recycled Types)
031	79	Roof Ventilators, Wind Driven (Including Recycled Types)
031	80	Solar Heating Units
031	82	Stoves, Wood or Coal
031	87	Testing and Recording Instruments
031	89	Thermometers and Gauges
031	91	Unit Heaters, Electric (Duct and Suspended Types)
031	92	Unit Heaters, Gas-Fired (Duct and Suspended Types)
031	93	Unit Heaters, Gas-Fired (Radiant and Infrared, Portable and Stationary)
031	94	Unit Heaters, Steam and Hot Water Types
031	95	Ventilation Equipment and Systems (See 031-78, 79 for Roof Ventilators)
031	96	Vent Pipes, Fittings, and Accessories
031	97	Vacuum System, Central, Including Filters, Parts and Accessories
035	00	Aircraft and Airport Equipment, Parts and Supplies
035	02	Air Conditioning Units, Aircraft (For Cooling Interiors While at the Gate)
035	03	Aeronautical Charts and Maps
035	04	Aircraft Avionics, Not Otherwise Classified (Navigation Instruments, Transponders, etc.)
035	05	Aircraft Crash Locators and Accessories
035	06	Aircraft Accessories (Not Otherwise Classified)
035	07	Aircraft Fuselage and Components
035	08	Aircraft Fenders
035	09	Aircraft Communications Radio
035	10	Aircraft Navigation Radio
035	11	Aircraft Master Control Systems (Computer, etc.)
035	15	Aircraft Radar
035	20	Airplanes
035	21	Airships
035	22	Airport Equipment (Not Otherwise Classified)
035	23	Airport Equipment Ground Power for Aircraft at the Gates
035	25	Automatic Pilot Systems
035	26	Baggage Handling Equipment and Parts
035	27	Beacons, Visual and Runway Lights
035	28	Cameras and Accessories, Aerial Photograph
035	29	Drop Equipment and Supplies, Aerial
035	30	Engines and Parts, Airplane
035	31	Encryption/Decryption Systems, Aircraft
035	32	Ejection or Escape Systems, Aircraft
035	35	Engines and Parts, Helicopter
035	37	Engine Instruments: Fuel, Manifold and Oil Pressure, Oil Temperature, Tachometers, etc.
035	40	Equipment and Supplies, Airplane (Not Otherwise Classified)
035	44	Fire Control Systems, Aircraft
035	45	Equipment and Supplies, Helicopter (Not Otherwise Classified)
035	46	Flight Instruments: Airspeed, Altimeters, Attitude and Turn/Bank Indicators, etc.
035	47	Flight Simulator
035	48	Gliders
035	49	Hydraulic Systems, Aircraft
035	50	Helicopters
035	52	Hot Air Balloons
035	54	Information Display Systems, Flight (F.I.D.S. - Airport)
035	55	Instrument Landing Systems
035	60	Instruments and Testers, Airplane
035	65	Instruments and Testers, Helicopter
035	66	Landing and Braking Systems and Components, Aircraft
035	67	Lights: Anti-Collision, Landing, Navigations, etc.
035	68	Metal Crack Detection Dyes
035	69	Magnatometer (Security Screening Equipment)
035	70	Parts (Except Engine), Airplane
035	71	Oxygen Equipment, Aircraft
035	72	Parachutes and Drag Chutes
035	75	Parts (Except Engine), Helicopter
035	76	Power Systems, Aircraft
035	77	Photographs, Aerial
035	78	Ramps, Aircraft Boarding
035	79	Recycled Aircraft and Airport Equipment, Accessories and Supplies
035	80	Snow Melters for Runways,Taxiways, Roads and Streets (See Class 765 for other types of Snow Equipment)
035	81	Sweepers, Runway (See 765-77 for Street Sweepers)
035	82	Taxiway and Runway Testing Equipment and Supplies
035	83	Tanks and Accessories, Fuel (Aircraft)
035	85	Tools, Airplane
035	90	Tools, Helicopter
035	91	Tow Bars for Moving Aircraft at the Airport
035	92	Wind Tees and Wind Socks, Airport
035	93