08
Table cutlery [knives, forks and spoons]; knife; edge tools
[hand tools]; egg slicers, non-electric; non-electric planes
for flaking dried blocks of bonito; cheese slicers,
non-electric; pizza cutters, non-electric
21
Non-electric cooking pots and pans; frying pans,
non-electric; kitchen utensils and containers, not including
gas water heaters for household use, non-electric cooking
heaters for household purposes, kitchen worktops and kitchen
sinks; cosmetic utensils; gloves for household purposes;
industrial packaging containers of glass or porcelain;
plastic bottles for packaging; cleaning tools and washing
utensils; chemically activated packs for heating food and
beverages; chemically activated packs for cooling food and
beverages; portable cooking kits for outdoor use
29
Pre-cooked curry dishes; pre-cooked curry stew, stew and
soup mixes; fruit-based, vegetable-based, bean-based or
nut-based snacks; edible oils and fats; milk products; meat;
eggs; seafood, not live; frozen vegetables; frozen fruits;
charcuterie; seafood, processed; processed vegetables and
fruits; abura-age [pieces of fried tofu]; freeze-dried tofu
pieces (kohri-dofu); jelly made from devils' tongue root
(konnyaku); soya milk; tofu; fermented soybeans (natto);
eggs, processed; dried flakes of laver for sprinkling on
rice in hot water (ochazuke-nori); furi-kake [dried flakes
of fish, meat, vegetables or seaweed]; side-dish made of
fermented soybean [name-mono]; preserved pulses
30
Bread; fruit bread; coffee; unroasted coffee; aromatic
preparations for food; tea; cocoa; ice; sweets, custards
[baked desserts], snacks and chocolate pastries made
predominantly from rice, cereal, muesli and corn;
sandwiches; steamed buns stuffed with minced meat
[chuka-manjuh]; hamburgers [sandwiches]; pizzas; hot dog
sandwiches; meat pies; seasonings [other than spices];
spices; ice cream mixes; sherbet mixes; cereals, processed;
chocolate spread; chinese stuffed dumplings; chinese steamed
dumplings; sushi; fried balls of batter mix with small
pieces of octopus [takoyaki]; boxed lunches consisting of
rice, with added meat, fish or vegetables; ravioli; yeast
powder; koji [fermented malted rice]; yeast; baking powder;
instant confectionery mixes; pasta sauce; by-product of rice
for food [sake lees]; rice; husked oats; husked barley;
flour; curry [spice]; curry paste
43
Restaurant and catering services; providing food and drink;
rental of electric hot plates for household purposes; rental
of electric toasters for household purposes; rental of
microwave ovens for household purposes; rental of cooking
equipment for industrial purposes; rental of kitchen sinks
incorporating integrated worktops for commercial use; rental
of kitchen sinks for commercial use; rental of non-electric
cooking heaters for household purposes; rental of kitchen
sinks incorporating integrated worktops for household
purposes; rental of kitchen sinks for household purposes;
rental of dishes