01
Chemicals; adhesives (not for stationery or household
purposes); plant growth regulating preparations;
fertilizers; ceramic glazings; priming putty; higher fatty
acids; nonferrous metals; non-metallic minerals; blueprint
paper; photographic paper; photographic sensitizers;
photographic dry plates; photographic developers; flash
powders; photographic fixers; unexposed photographic films;
photographic chemicals; reagent paper; artificial
sweeteners; flour and starch for industrial purposes;
unprocessed plastics (plastics in primary form); pulp
02
Canada balsam; copal; sandarac; pine oil; shellac; dammar;
mordants; anti-corrosive preparations; anti-rust
preparations; mastic; pine gum; wood preservatives;
dyestuffs; pigments; paints; printing ink (other than
"mimeographing ink"); mimeographing ink; colors (for drawing
pictures); anti-rust greases; nonferrous metals in foil or
powder form for painters, decorators, printers and artists;
precious metals in foil or powder form for painters,
decorators, printers and artists
03
Anti-static preparations for household purposes; de-greasing
preparations for household purposes; rust removing
preparations; stain removing benzine; fabric softeners for
laundry use; laundry bleach; adhesives for affixing false
hair; laundry starch; seaweed gelatine for laundry use
(funori); adhesives for affixing false eyelashes; breath
freshening preparations; deodorants for animals; paint
stripping preparations; shoe and boot cream; shoe black
(shoe polish); polishing preparations; soaps and detergents;
dentifrices; cosmetics and toiletries; perfume and flavour
materials; incenses and fragrances; abrasive paper
(sandpaper); abrasive cloth; abrasive sand; artificial
pumice stone; polishing paper; polishing cloth; false nails;
false eyelashes
04
Solid lubricants; grease for shoes and boots; leather
preserving oil and grease; solid fuels; liquid fuels;
gaseous fuels; mineral oils and greases for industrial
purposes (not for fuel); non-mineral oils and greases for
industrial purposes (not for fuel); waxes (raw material);
lamp wicks; candles
05
Pharmaceutical preparations (other than for agricultural
purposes); fumigants (only for agricultural purposes);
fungicides (only for agricultural purposes); rodenticides
(only for agricultural purposes); insecticides (only for
agricultural purposes); herbicides (weedkillers);
insect-repellents (only for agricultural purposes);
antiseptics (only for agricultural purposes); oiled paper
for medical purposes; sanitary masks; wrapping wafers for
dose of medicine; gauze for dressings; empty capsules for
pharmaceuticals; eyepatches for medical purposes; ear
bandages; menstruation bandages; menstruation tampons;
sanitary napkins; sanitary panties; absorbent cotton;
adhesive plasters; bandages for dressings; liquid dressings;
breast-nursing pads; dental materials; diapers; fly catching
paper; mothproofing paper; lacteal flour for babies; dietary
supplements for humans; dietetic beverages adapted for
medical purposes; dietetic food adapted for medical
purposes; beverages for babies; food for babies; dietary
supplements for animals; semen for artificial insemination;
cotton swabs for medical use
06
Iron and steel unwrought and semi-wrought; nonferrous metals
and their alloys; ores of metal; metal materials for
building or construction; prefabricated building assembly
kits of metal; loading and unloading pallets of metal;
turn-tables for load handling; traversers for load handling;
artificial fish reefs of metal; poultry cages of metal;
paint spraying booths of metal; metal moulds for forming
cement products; pulleys (of metal, not machine elements);
springs (of metal, not machine elements); valves (of metal,
not machine elements); metal junctions for pipes; metal
flanges; keys (mechanical element); cotter pins; railway
points; road signs of metal (not luminous nor mechanical);
beacons of metal (non-luminous); liquid storage tanks or
reservoirs (of metal); industrial water storage tanks (of
metal); liquefied gas storage tanks (of metal); gas storage
tanks (of material); internal floating lids of aluminium for
use with gas or liquefied gas storage tanks; anchors;
containers of metal for transport; anvils; swage blocks;
metal hardware (not including "security locks, keys for
locks, ring of metal for keys and padlocks"); security
locks; keys for locks; rings of metal for keys; padlocks;
wire ropes; wire nets and gauzes; industrial packaging
containers of metal (not including "metal stoppers, lids and
caps"); metal stoppers (for industrial packaging
containers); metal lids and caps (for industrial packaging
containers); metal nameplates and door nameplates; metal
stepladders and ladders; letter boxes of metal; hat-hanging
hooks of metal; water tanks of metal for household purposes;
tool boxes of metal (empty); towel dispensers of metal;
metal joinery fittings; safes; door mats of metal; upright
signboards of metal; transportable greenhouses of metal for
household use; metal tombs and metal tomb plaques; ferrules
of metal for canes and walking-sticks; spurs; crampons
(climbing irons); carabiners; rock pitons; sculptures of
metal; shoe dowels; shoe pegs; hobnails
07
Metalworking machines and tools; mining machines and
apparatus; construction machines and apparatus;
loading-unloading machines and apparatus; fishing machines
and instruments; chemical processing machines and apparatus;
textile machines and apparatus; food or beverage processing
machines and apparatus; lumbering, woodworking, or veneer or
plywood making machines and apparatus; pulp making,
papermaking or paper-working machines and apparatus;
printing or bookbinding machines and apparatus; sewing
machines; plowing machines and implements (other than
hand-held tools); cultivating machines and implements;
harvesting machines and implements; plant fiber processing
machines and implements (for making agricultural aids of
crude vegetable fibrous materials); fodder presses; fodder
cutting machines (feed cutters); fodder mixing machines
(feed mixers); cake-fodder crushing machines (feed mills);
milk filtering machines; milking machines; chick brooders;
incubators for eggs; sericultural machines and implements;
shoe making machines; leather tanning machines; tobacco
processing machines; glassware manufacturing machines and
apparatus; painting machines and apparatus; packaging or
wrapping machines and apparatus; power-operated potters'
wheels; plastic processing machines and apparatus;
semiconductor manufacturing machines and systems; machines
and apparatus for manufacturing rubber goods; stone working
machines and apparatus; non-electric prime movers, not for
land vehicles (other than "water mills" and "wind mills");
parts for non-electric prime movers (other than "water
mills" and "wind mills"); water mills; wind mills; pneumatic
or hydraulic machines and instruments; adhesive tape
dispensing machines; automatic stamping machines; vending
machines; gasoline station equipment; washing machines for
industrial purposes; washing machines for household
purposes; repairing fixing machines and apparatus;
mechanical parking systems; vehicle washing installations;
food mixing machines for commercial use; food peeling
machines for commercial use; food cutting, chopping and
slicing machines for commercial use; dishwashers for
industrial purposes; dishwashers for household purposes;
electric wax-polishing machines for industrial purposes;
vacuum cleaners for industrial purposes; electric
wax-polishing machines for household purposes; vacuum
cleaners for household purposes; power sprayers for
disinfecting, insecticides and deodorants (not for
agricultural purposes); shafts, axles or spindles (not for
land vehicles); bearings (machine elements not for land
vehicles); shaft couplings or connectors (machine elements
not for land vehicles); bearings (machine elements not for
land vehicles); power transmissions and gearing for machines
(not for land vehicles); shock absorbers (machine elements
not for land vehicles); springs (machine elements not for
land vehicles); brakes (machine elements not for land
vehicles); valves (machine elements not for land vehicles);
lawnmowers; curtain drawing devices electrically operated;
electric door openers; waste compacting machines and
apparatus; waste crushing machines; starters for motors and
engines; AC motors and DC motors (not including those for
land vehicles but including "parts" for any AC motors and DC
motors); AC generators (alternators); DC generators;
electric food blenders (for household purposes); dynamo
brushes; coin-operated gates for car parking facilities;
plywood drying machines
08
Tweezers; braiders (hand-held ones only); hoes (hand-held);
digging forks (spading forks); lawn rakes (hand-held ones
only); lasts for shoe-making (hand-held ones only); electric
flat irons; electric razors and electric hair clippers;
bladed or pointed hand tools (other than "swords"); swords;
hand tools (other than "carpenters' inkpots and their
accessories, razor strops, sharpening steels and
whetstones"); carpenters' inkpots and their accessories;
razor strops (leather strops); sharpening steels; whetstones
(sharpening stones); egg slicers (non-electric); sugar
tongs; non-electric planes for flaking dried bonito blocks
(katsuo-bushi planes); can openers (non-electric);
nutcrackers; spoons; cheese slicers (non-electric); pizza
cutters (non-electric); forks (cutlery); needle-threaders;
dressmakers' chalk sharpeners; fire pans for carrying live
charcoal (juno); fireplace bellows (hand-tools); Japanese
charcoal extinguishers (hikeshi-tsubo); fire tongs;
bludgeons; shaving cases; pedicure sets; eyelash curlers;
manicure sets; mountaineering pickels (ice axes); diving
knives; diving knife holders; palette knives
09
Ear plugs for divers; optical glass; ozonisers (ozonators);
electrolysers (electrolytic cells); egg-candlers; blueprint
apparatus; cash registers; coin counting or sorting
machines; electric sign boards for displaying target
figures, current outputs or the like; photo-copying
machines; drawing apparatus and instruments adapted for use
with computers; time and date stamping machines; time clocks
(time recording devices); punched card office machines;
voting machines; postage stamp checking apparatus; life
saving apparatus and equipment; fire extinguishers; fire
hoses; fire hose nozzles; sprinkler systems for fire
protection; fire alarms; gas alarms; anti-theft warning
apparatus; protective helmets; railway signal apparatus,
luminous or mechanical; vehicle breakdown warning triangles;
luminous or mechanical road signs; divers' apparatus (not
for sports); game programs for arcade video game machines;
simulators for the steering and control of vehicles; sports
training simulators; laboratory apparatus and instruments;
photographic machines and apparatus; cinematographic
machines and apparatus; optical machines and apparatus;
measuring or testing machines and instruments; power
distribution or control machines and apparatus; rotary
converters; phase modifiers; solar batteries; batteries and
cells; electric or magnetic meters and testers; electric
wires and cables; telecommunication machines and apparatus;
electronic machines (not including Geiger counters, high
frequency welders, cyclotrons (not for medical purposes),
industrial X-ray machines and apparatus (not for medical
use), industrial betatrons (not for medical use), magnetic
prospecting machines, magnetic object detectors, seismic
exploration machines and apparatus, hydrophone machines and
apparatus, echo sounders, ultrasonic flaw detectors,
ultrasonic sensors, electronic door closing systems and
electron microscopes; electron tubes; semi-conductor
elements; electronic circuits (not including those recorded
with computer programs); computer programs; Geiger counters;
high frequency welders; cyclotrons (not for medical
purposes); industrial X-ray machines and apparatus (not for
medical use); industrial betatrons (not for medical use);
magnetic prospecting machines; magnetic object detectors;
seismic exploration machines and apparatus; hydrophone
machines and apparatus; echo sounders; ultrasonic flaw
detectors; ultrasonic sensors; electron microscopes;
magnetic cores; resistance wires; electrodes; fire boats;
satellites for scientific purposes; fire engines; dust
masks; gas masks; welding masks; fireproof garments;
disaster prevention hoods; gloves for protection against
accidents; spectacles (eyeglasses and goggles); game
programs for home video game machines; electronic circuits
and CD-ROMs recorded with programs for hand-held games with
liquid crystal displays; protective helmets for sports;
weight belts (for scuba diving); air tanks (for scuba
diving); electric regulating apparatus; metronomes;
electronic circuits and CD-ROMs recorded with automatic
performance programs for electronic musical instruments;
phonograph records; downloadable music files; downloadable
image files; recorded video discs and video tapes; exposed
cinematographic films; exposed slide films; slide film
mounts; electronic publications
10
Pacifiers for babies; ice bag pillows (for medical
purposes); triangular bandages; supportive bandages;
surgical catguts; feeding cups (for medical purposes);
dropping pipettes (for medical purposes); teats; medical ice
bags; medical ice bag holders; baby bottles; vacuum bottles
for nursing; finger guards (for medical purposes);
contraceptives, non-chemical; artificial tympanic membranes;
prosthetic or filling materials (not for dental use); ear
plugs for sleeping; ear plugs for soundproofing; esthetic
massage apparatus for industrial purposes; medical apparatus
and instruments (other than walking aids, crutches); walking
aids (for medical purposes); crutches; electric massage
apparatus for household purposes; gloves for medical
purposes; urinals (for medical purposes); bed pans; ear
picks; ear plugs for swimming
11
Set units of toilet bowl and seat; set units of bathroom;
drying apparatus (for chemical processing); recuperators
(for chemical processing); steamers (for chemical
processing); evaporators (for chemical processing);
distillers (for chemical processing); heat exchangers (for
chemical processing); drying apparatus (for textile
manufacture); milk sterilizers; bread-making machines (for
industrial purposes); industrial furnaces; nuclear reactors
(atomic piles); drying apparatus for harvest; forage drying
apparatus; boilers (other than parts of prime movers,
engines); air-conditioning apparatus (for industrial
purposes); freezing machines and apparatus; laundry dryers
(electric, for industrial purposes); machines and apparatus
for use in beauty salons or barbers' shops (not including
"hairdressing chairs"); cooking equipment for industrial
purposes; industrial dish drying apparatus and
installations; dish disinfectant apparatus for industrial
purposes; tap water faucets; level controlling valves for
tanks; pipe line cocks; waste water treatment tanks (for
industrial purposes); septic tanks (for industrial
purposes); garbage incinerators for industrial purposes;
garbage incinerators for household purposes; solar water
heaters; water purifying apparatus; electric lamps and other
lighting apparatus; household electrothermic appliances
(other than for beauty or sanitary purposes); household
electrothermic appliances for beauty or sanitary purposes;
washers for water taps; gas water heaters (for household
purposes); non-electric cooking heaters (for household
purposes); kitchen worktops; kitchen sinks; ice chests (for
household purposes, non-portable); ice-cooling refrigerators
(for household purposes); household tap-water filters;
standing paper lanterns (andon); portable paper lanterns
(chochin); gas lamps; oil lamps; lamp chimneys; warming pans
(non-electric); pocket warmers (non-electric); stick fuel
for Japanese pocket warmers (kairo-bai); hot water bottles
(for warming one's feet in bed); waste water treatment tanks
for household purposes; septic tanks for household purposes;
heating or cooling packs filled with chemical substances
ready to react when required; toilet stool units with a
washing water squirter; disinfectant dispensers for toilets;
toilet bowls; seatings for use with Japanese style toilet
bowls; bath fittings; stoves for household purposes
(non-electric); fire hydrants
12
Unloading tipplers (for tilting railway freight cars);
pusher cars for mining; puller cars for mining; traction
engine; ropeways for cargo or freight handling; non-electric
prime movers for land vehicles (not including "their
parts"); shafts, axles or spindles (for land vehicles);
bearings (for land vehicles); shaft couplings or connectors
(for land vehicles); bearings (for land vehicles); power
transmissions and gearings (for land vehicles); shock
absorbers (for land vehicles); springs (for land vehicles);
brakes (for land vehicles); parachutes; anti-theft alarms
for vehicles; wheelchairs; ac motors or dc motors for land
vehicles (not including "their parts"); vessels and their
parts and fittings (other than "air cushion vehicles");
air-cushion vehicles; aircraft and their parts and fittings;
railway rolling stock and their parts and fittings;
automobiles and their parts and fittings; two-wheeled motor
vehicles, bicycles and their parts and fittings; rickshaws;
sleighs and sleds (vehicles); trolleys; carts; horse drawn
carriages; bicycle trailers (riyakah); adhesive rubber
patches for repairing tubes or tires; baby carriage (prams)
13
Firearms; ammunition for firearms; gunpowder; explosives
powders; pyrotechnic products and their peripherals; tanks
(weapons)
14
Precious metals; unwrought precious stones; semi-wrought
precious stones and their imitations; keyrings (trinkets or
fobs); jewellery cases; trophies (prize cups); commemorative
shields; personal ornaments (other than "cufflinks");
cufflinks; shoe ornaments of precious metal; clocks and
watches
15
Tuning apparatus for musical instruments; musical
instruments; musical performance auxiliaries; tuning forks
16
Pastes and other adhesives for stationery or household
purposes; sealing wax; printers' reglets (interline leads);
printing type; addressing machines; ink ribbons; automatic
stamp affixing machines; electric staplers for offices;
envelope sealing machines, for offices; stamp obliterating
machines; drawing instruments; typewriters; checkwriters;
mimeographs; relief duplicators; paper shredders (for office
use); franking machines (stamping machines); rotary
duplicators; marking templates; decorators' paintbrushes;
containers of paper, for packaging; bags (pouches) of
plastics, for packaging; food wrapping plastic film for
household purposes; garbage bags of paper (for household
purposes); garbage bags of plastics (for household
purposes); paper patterns; tailors' chalk; banners of paper;
flags of paper; hygienic hand towels of paper; towels of
paper; table napkins of paper; hand towels of paper;
handkerchiefs of paper; baggage tags; printed lottery
tickets (other than toys); paper and cardboard; stationery;
printed matter; paintings and calligraphic works;
photographs; photograph stands
17
Mica (raw or partly processed); valves of rubber or
vulcanized fiber (not including machine elements); gaskets;
junctions for pipes (not of metal); packings; floating
anti-pollution barriers; electrical insulating materials;
washers of rubber or vulcanized fiber; chemical fiber (not
for textile use); rock wool; slag wool; rubber thread and
covered rubber yarn (not for textile use); chemical fiber
yarn and thread (not for textile use); insulating gloves;
rubber cords and laces; industrial packaging containers of
rubber; rubber stoppers; rubber lids and caps (for
industrial packaging containers); plastic sheeting for
agricultural purposes; condenser paper; vulcanized fiber;
plastic semi-worked products (for use as material); rubber
(raw or semi-worked); soundproofing materials of rock wool
(not for building purposes)
18
Handbag frames; purse frames; horseshoes; industrial
packaging containers of leather; clothing for domestic pets;
bags and the like; pouches and the like; vanity cases (not
fitted); umbrellas and their parts; walking sticks; canes;
metal parts of canes and walking-sticks; handles of canes
and walking-sticks; saddlery; leather straps; rawhides; raw
skins; tanned leather; fur
19
Tar; pitch; non-metallic minerals for building or
construction; ceramic building materials, bricks and
refractory products; linoleum building materials; plastic
building materials; synthetic building materials; asphalt,
and asphalt building or construction materials; rubber
building or construction materials; plaster (for building
purposes); lime building or construction materials; building
or construction materials of plaster; prefabricated building
kits (not of metal); vegetation seed-carrier sheets for
prevention of earth collapse or landslide; plastic security
windows allowing communication; demarcating tapes; cement
and its products; building timber; building stone; building
glass; artificial fish reefs (not of metal); hen-houses and
poultry cages (not of metal); paint spraying booths (not of
metal); moulds for forming cement products (not of metal);
water-pipe valves (not of metal or plastics); road signs
(not of metal, non-luminous, and not mechanical); beacons
(not of metal, non-luminous); liquid storage tanks of
masonry (for industrial purposes); water tanks of masonry
(for industrial purposes); water tanks of masonry for
household purposes; letter boxes of masonry; joinery
fittings (not of metal); stone lanterns; transportable
greenhouses (not of metal) for household use; gravestones
and tomb plaques (not of metal); stone sculptures; concrete
sculptures; marble sculptures; boards and powder of
inorganic fiber; plaster boards; slag
20
Meerschaum (raw or partly worked material); yellow amber;
loading pallets (not of metal); beehives (hive boxes or
honeycombs); hairdresser's chairs; barbers' chairs; valves
of plastics (not including machine elements); liquid storage
tanks or reservoirs (not of metal or masonry); industrial
water tanks (not of metal or masonry); liquefied gas storage
tanks (not of metal or masonry); gas storage tanks (not of
metal or masonry); containers for transport (not of metal);
curtain fittings; metal-substitute plastic fasteners; nails,
wedges, nuts, screws, tacks, bolts, rivets and casters (not
of metal); washers (not of metal, not of rubber or
vulcanized fiber); locks (non-electric, not of metal);
cushions (furniture); Japanese floor cushions (zabuton);
pillows; mattresses; industrial packaging containers of wood
(not including "corks nor wooden stoppers, lids and
covers"); industrial packaging containers of bamboo;
industrial packaging containers of plastics (not including
"corks nor wooden stoppers, lids and covers"); corks,
plastics and wooden stoppers (for industrial packaging
containers); plastic and wooden lid and covers (for
industrial packaging containers); embroidery frames and
hoops; nameplates and door nameplates (not of metal);
flagpoles; hand-held fiat fans; hand-held folding fans;
stakes for plants or trees; beds for household pets; dog
kennels; nesting boxes for small birds; step ladders and
ladders (not of metal); letter boxes (not of metal or
masonry); hat hooks (not of metal); shopping baskets; water
tanks for household purposes (not of metal or masonry);
hanging boards (Japanese style pegboards using positional
hooks); tool boxes (not of metal); towel dispensers (not of
metal); furniture; indoor window blinds (shade) (furniture);
blinds of reed, rattan or bamboo (sudare); bead curtains for
decoration; window shades; wind chimes; oriental single
panel standing partition (tsuitate); oriental folding
partition screens (byoubu); benches; advertising balloons;
upright signboards of wood or plastics; artificial model
food samples; man-made garden ponds (structures); ritual
equipment; pocket mirrors; pocket mirror bags; cradles;
infant walkers; mannequins; costume display stands; sleeping
bags (for camping); picture frames; plaster sculptures;
plastic sculptures; wooden sculptures; Japanese food
wrapping sheets of wood as materials (kyogi); ferns
(unworked or partly worked material); bamboo (unworked or
partly worked material); bamboo skins (unworked or partly
worked material); vines; rattan (unworked or partly worked
material); tree barks; reeds (raw or partly worked
material); rushes (raw or partly worked material); onigaya
hay (raw or partly worked material); sedges (unworked or
partly worked material); vegetable aggregate for plaster
(susa); straw of wheat, barley or oats; rice straw; tusks
(raw or partly worked material); whalebones; shells and
crusts; artificial horns; ivory (unworked or partly worked
material); animal horns; animal teeth; tortoiseshells
(unworked or partly worked material); animal bone (unworked
or partly worked material); coral (unworked or partly
worked)
21
Dental floss (floss for dental purposes); unworked or
semi-worked glass (not for building); mangers for animals
(troughs for livestock); poultry rings; electric tooth
brushes; cosmetic and toilet utensils (other than "electric
tooth brushes"); tub brushes; metal brushes; brushes for
pipes; industrial brushes; ship-scrubbing brushes; gloves
for household purposes; industrial packaging containers of
glass (not including "glass stoppers, lids and covers");
industrial packaging containers of ceramics; glass stoppers
(for industrial packaging containers); glass covers and lids
(for industrial packaging containers); cooking pots and pans
(non-electric); coffee-makers (non-electric); Japanese cast
iron kettles, non-electric (tetsubin); kettles
(non-electric); tableware; portable coldboxes
(non-electric); rice chests; food preserving jars of glass;
drinking flasks (for travellers); vacuum bottles (insulated
flasks); cookware; ice pails; pepper pots; sugar bowls;
colanders; salt shakers; Japanese style cooked rice scoops
(shamoji); cooking funnels; drinking straws; Japanese style
personal dining trays or stands (zen); bottle openers; egg
cups; tart scoops; napkin holders; napkin rings; pan-mats;
chopsticks; chopstick cases; ladles and dippers; cooking
sieves and sifters; trays; toothpicks; toothpick holders;
cleaning tools and washing utensils; ironing boards;
tailors' sprayers; ironing boards (kotedai); marking boards
for use with an impress blades (heradai); stirrers for hot
bathtub water (yukakibo); bathroom stools; bathroom pails;
candle extinguishers; candlesticks; cinder sifters for
household purposes; coal scuttles; mouse and rat traps; fly
swatters; flower pots; hydroponic apparatus for domestic
horticultural purposes; watering cans; feeding vessels for
pets; brushes for pets; chewing goods for pet dogs; bird
cages; bird baths; clothes brushes; chamber pots; piggy
banks; lucky charms (omamori); sacred lots (omikuji); boxes
of metal for dispensing paper towels; soap dispensers; tanks
(indoor aquaria) and their fittings; toilet paper holder;
flower vases; flower bowls; upright signboards of glass or
ceramics; perfume burners; shoe brushes; shoe horns; shoe
shine cloths; handy shoe shiners; shoe-trees (stretchers);
portable cooking kits for outdoor use; cattle hair for
brushes, raccoon dog hair for brushes, pig bristles for
brushes and horsehair for brushes; pot stands
22
Awnings (for vessels); tarpaulins (for ships); sails; cotton
fibers; hemp fibers; silk fibers; coarse animal hairs;
chemical fibers for textile use; inorganic fibers for
textile use; cotton waddings for clothes; hammocks; futon
bags; cotton batting for futon; knitted cords and braids;
Japanese style braids (sanada-himo); starched braids; twist
braids; cordage; netting (not of metal); industrial
packaging containers of textile; industrial packaging
containers of straw; elastic bands for binding; tarpaulins
(not for ships); tents (not for camping); wax ends;
mountaineering ropes; tents for mountaineering or camping;
sails for windsurfing; sawdust; kapok; wood shavings; wood
wool (wooden excelsior); rice hulls; wax waste; cattle hair,
raccoon dog hair, pig bristles and horsehair (not for
textile use, not for brushes); feathers and downs; rockfall
prevention nets of textile
23
Threads and yarns (other than degreased waste threads and
yarns); degreased waste threads and yarns
24
Woven fabrics (other than "edging ribbons for tatami mats");
cloth for tatami mat edging ribbons; knitted fabrics; felt
and non-woven textile fabrics; oilcloth; gummed waterproof
cloth; vinyl coated cloth; rubberized cloth; leather cloth;
filtering materials of textile; personal articles of woven
textile (not for wear); mosquito nets; bedsheets; futon and
quilts; futon and quilts cases (linen); futon ticks
(unstuffed futon); pillowcases (pillow slips); blankets;
table napkins of textile; dish cloths; shower curtains;
banners and flags (not of paper); toilet seat covers of
textile; seat covers of textile; wall hangings of textile;
curtains; table cloths (not of paper); draperies (thick drop
curtains); shrouds (sheets for wrapping corpses); shrouds
for dressing a corpse for funeral (kyokatabira kimono);
Japanese cloth screens with red-and-white stripes
(kohaku-maku); Japanese cloth screens with black-and-white
stripes (kuroshiro-maku); billiard cloth (baize)
25
Non-Japanese style outerclothing; coats; sweaters and the
like; shirts and the like; nightwear; underwear
(underclothing); swimwear (bathing suits); swimming caps
(bathing caps); camisoles; tee-shirts; Japanese traditional
clothing; sleep masks; aprons (clothing); collar protectors
(for wear); socks and stockings; puttees and gaiters; fur
stoles; shawls; scarves (scarfs); Japanese style socks
(tabi); Japanese style socks covers (tabi covers); gloves
and mittens (clothing); neckties; neckerchieves; bandanas
(neckerchiefs); warmth-keeping supports; mufflers; ear muffs
(clothing); nightcaps; headgear for wear; garters; sock
suspenders; suspenders (braces); waistbands; belts for
clothing; shoes and boots (other than "shoe dowels, shoe
pegs, tongue or pullstrap for shoes and boots, protective
metal members for shoes and boots"); tongue or pullstrap for
shoes and boots; protective metal members for shoes and
boots; Japanese style wooden clogs (geta); Japanese style
sandals (zori); masquerade costumes; clothes for sports
(other than "clothes for water sports"); clothes for water
sports; special footwear for sports (other than
"horse-riding boots" and "windsurfing shoes"); horse-riding
boots; windsurfing shoes; diaper covers
26
Shuttles for making fishing nets; hosiery loom needles;
electric hair curlers; needles; eyelets for clothing; tapes
(semi-finished); ribbons; knitted raschel lace fabrics;
embroidery lace fabrics; tufts and tassels (semi-finished);
braids; knitting sticks; sewing boxes; dressmakers'
impressing blades; sewing thimbles; pin and needle cushions;
boxes for needles; armband for holding sleeves; insignias
for wear (not of precious metal); buckles for clothing
(clothing buckles); badges for wear (not of precious metal);
brooches for clothing; special sash clips for obi
(obi-dome); bonnet pins (not of precious metal); ornamental
stickers for front jackets; brassards; hair ornaments;
buttons and the like; artificial garlands and wreaths;
artificial flowers (other than "artificial garlands and
wreaths"); false beards; false moustaches; hair curlers
(non-electric); shoe ornaments (not of precious metal); shoe
eyelets; shoe laces; metal fasteners for shoes and boots;
human hair
27
Bath mats for wash places; tatami mats and the like; floor
coverings; wall hangings (not of textile); artificial turf;
gymnastic mats; wallpaper
28
Wax for skis; amusement machines and apparatus for use in
amusement parks; toys for domestic pets; toys; dolls; go
games; Japanese chess (shogi games); Japanese playing cards
(utagaruta); dice; Japanese dice games (sugoroku); dice
cups; Chinese checkers; chess games; checkers (checker
sets); conjuring apparatus; dominoes; playing cards;
Japanese playing cards (hanafuda); mah-jong; game machines
and apparatus; billiard equipment; sports equipment (other
than for climbing, surfing, water-skiing and scuba diving);
climbers' harness; sports equipment for surfing,
water-skiing and scuba diving; fishing tackle; insect
collecting implements
29
Edible oils and fats; milk products; meat for human
consumption (fresh, chilled or frozen); eggs; fresh, chilled
or frozen edible aquatic animals (not live); frozen
vegetables; frozen fruits; processed meat products;
processed fisheries products (other than "blocks of boiled,
smoked and then dried bonitos (katsuo-bushi), dried pieces
of agar jelly (kanten), flakes of dried fish meat
(kezuri-bushi), fishmeal for human consumption, edible
shavings of dried kelp (tororo-kombu), sheets of dried laver
(hoshi-nori), dried brown alga (hoshi-hijiki), dried edible
seaweed (hoshi-wakame) and toasted sheets of laver
(yaki-nori)"); blocks of boiled, smoked and then dried
bonitos (katsuo-bushi); dried pieces of agar jelly (kanten);
flakes of dried fish meat (kezuri-bushi); fishmeal for human
consumption; edible shavings of dried kelp (tororo-kombu);
sheets of dried laver (hoshi-nori); dried brown alga
(hoshi-hijiki); dried edible seaweed (hoshi-wakame); toasted
sheets of laver (yaki-nori); processed vegetables and
fruits; fried tofu pieces (abura-age); freeze-dried tofu
pieces (kohri-dofu); jelly made from devils' tongue root
(konnyaku); soya milk (milk substitute); tofu; fermented
soybeans (natto); processed eggs; curry, stew and soup
mixes; dried flakes of laver for sprinkling on rice in hot
water (ochazuke-nori); seasoned powder for sprinkling on
rice (furi-kake); side-dish made of fermented soybean
(name-mono); protein for human consumption
30
Binding agents for ice cream; meat tenderizers for household
purposes; preparations for stiffening whipped cream;
aromatic preparations for food (not from "essential oils");
tea; coffee and cocoa; ice; confectionery; bread and buns;
sandwiches; steamed buns stuffed with minced meat
(Chinese-manjuh); hamburgers (sandwiches); pizzas; hot dogs
(sandwiches); meat pies; soya bean paste (condiment);
Worcester sauce; meat gravies; ketchup; soy sauce (soya
sauce); vinegar; vinegar mixes; seasoning soy sauce
(soba-tsuyu); salad dressings; white sauce; mayonnaise;
sauces for barbecued meat; cube sugar; fructose (for
culinary purposes); crystal sugar (not confectionery);
sugar; maltose (for culinary purposes); honey; glucose for
culinary purposes; powdered starch syrup (for culinary
purposes); starch syrup (for culinary purposes); table salt
mixed with sesame seeds; cooking salt; roasted and ground
sesame seeds; celery salt; umami seasonings; spices; ice
cream mixes; sherbet mixes; unroasted coffee beans; cereal
preparations; Chinese stuffed dumplings (gyoza, cooked);
Chinese steamed dumplings (shumai, cooked); sushi; fried
balls of batter mix with small pieces of octopus (takoyaki);
box lunches (prepared); ravioli; yeast powder; fermenting
malted rice (koji); yeast; baking powder; instant
confectionery mixes; pasta sauce; by-product of rice for
food (sake lees); husked rice; husked oats; husked barley;
gluten for food; flour
31
Wreaths of natural flowers; fishing baits; hops
(unprocessed); edible aquatic animals (live); edible
seaweeds; fresh vegetables (other than tea leaves); tea
leaves (unprocessed); sugar crops; fruits (fresh); malt (not
for food); foxtail millet (unprocessed); proso millet
(unprocessed); sesame (unprocessed); buckwheat
(unprocessed); corn (unprocessed grain); Japanese barnyard
millet (unprocessed); wheat, barley and oats (unprocessed);
unprocessed rice; sorghum (unprocessed); protein for animal
consumption; animal foodstuffs; seeds and bulbs; trees;
grasses; turf (natural); dried flowers; seedlings; saplings;
flowers (natural); pasture grass; potted dwarfed trees
(bonsai); live mammals, fish (not for food), birds and
insects; silkworm eggs; cocoons for silkworm breeding; eggs
for hatching; urushi tree seeds; rough cork; palm tree
leaves (unworked); raw pulses
32
Beer; carbonated drinks (refreshing beverages); fruit
juices; vegetable juices (beverage); extracts of hops for
making beer; whey beverages
33
Japanese liquors (in general); western liquors (in general);
alcoholic beverages of fruit; Japanese shochu-based
beverages (chuhai); Chinese liquors (in general); flavored
tonic liquors
34
Tobacco; smokers' articles; matches
35
Advertising and publicity services; promoting the goods and
services of others through the issuance of trading stamps;
business management analysis or business consultancy;
marketing research or analysis; providing information
concerning commercial sales; business management of hotels;
preparation, auditing or certification of financial
statements; employment agencies; auctioneering;
import-export agencies; arranging newspaper subscriptions;
shorthand services; transcription; document reproduction;
office functions, namely filing, in particular documents or
magnetic tape; compilation of information into computer
databases; providing assistance to others in the operation
of data processing apparatus namely, computers, typewriters,
telex machines and other similar office machines; reception
services for visitors in buildings; publicity material
rental; rental of typewriters, copying machines and word
processors; providing employment information; providing
information on newspaper articles; rental of vending
machines
36
Acceptance of deposits (including substitute bond issuance)
and acceptance of fixed interval installment deposits; loans
(financing) and discount of bills; domestic exchange
settlement; liability guarantee and acceptance of bills;
securities lending; acquisition and transfer of monetary
claims; safekeeping of valuables including securities and
precious metals (safe deposit services); money exchange
(exchanging money); trusteeship of financial futures
contracts; trusteeship of money, securities, monetary
claims, personal property, land, rights on land fixtures,
surface rights or lease on land; agencies for bond
subscriptions; foreign exchange transactions;
letter-of-credit related services; brokerage of credit
purchase; issue of tokens of value; agencies for collecting
gas or electric power utility payments; consigned collection
of payment for goods; buying and selling of securities;
trading of securities index futures; trading of securities
options; trading of overseas market securities futures;
agencies or brokerage for trading of securities, securities
index futures, securities options, and overseas market
securities futures; agencies or brokerage for entrusting
agents with on-commission trading in domestic markets of
securities, securities index futures and securities options;
agencies or brokerage for entrusting agents with
on-commission trading in overseas markets of securities, and
securities index futures; agencies or brokerage for forward
agreement of securities, for forward agreement of securities
index futures, for forward agreement of securities options,
spot and forward transaction of securities index futures;
brokerage for securities liquidation; securities
underwriting; securities offering; transaction of securities
subscription or offering; providing stock market
information; agencies for commodity futures trading; life
insurance brokerage; life insurance underwriting; agencies
for non-life insurance; claim adjustment for non-life
insurance; non-life insurance underwriting; insurance
premium rate computing; management of buildings; agencies or
brokerage for renting of buildings; leasing or renting of
buildings; purchase and sale of buildings; agencies or
brokerage for purchase and sale of buildings; real estate
appraisal; land management; agencies or brokerage for
leasing or renting of land; leasing of land; purchase and
sale of land; agencies or brokerage for purchase or sales of
land; providing information on buildings or land (real
estate affairs); antique appraisal; art appraisal; precious
stone appraisal; used automobiles appraisal; company credit
investigation; tax consultancy; tax agency; charitable fund
raising; rental of paper money and coin counting or
processing machines; rental of cash dispensers; rental of
automated-teller machines
37
Construction; construction consultancy; operation, check or
maintenance of building equipment; shipbuilding; repair or
maintenance of vessels; aircraft repair or maintenance;
repair of bicycles; repair or maintenance of automobiles;
repair or maintenance of railway rolling stocks; repair or
maintenance of two-wheeled motor vehicles; repair or
maintenance of cinematographic machines and apparatus;
repair or maintenance of optical machines and instruments;
repair or maintenance of photographic machines and
apparatus; repair or maintenance of loading-unloading
machines and apparatus; repair or maintenance of fire
alarms; repair or maintenance of office machines and
equipment; repair or maintenance of air-conditioning
apparatus (for industrial purposes); repair or maintenance
of burners; repair or maintenance of boilers; repair or
maintenance of pumps; repair or maintenance of freezing
machines and apparatus; repair or maintenance of electronic
machines and apparatus; repair or maintenance of telephone
apparatus; repair of radio receivers or television
receivers; repair or maintenance of telecommunication
machines and apparatus (other than telephone apparatus,
radio receivers and television receivers); repair or
maintenance of construction machines and apparatus; repair
or maintenance of consumer electric appliances; repair or
maintenance of electric lighting apparatus; repair or
maintenance of electric motors; repair or maintenance of
power distribution or control machines and apparatus; repair
or maintenance of power generators; repair or maintenance of
laboratory apparatus and instruments; repair or maintenance
of measuring and testing machines and instruments; repair or
maintenance of medical apparatus and instruments; repair or
maintenance of firearms; repair or maintenance of printing
or bookbinding machines and apparatus; repair or maintenance
of chemical processing machines and apparatus; repair or
maintenance of glassware manufacturing machines and
apparatus; repair or maintenance of fishing machines and
instruments; repair or maintenance of metalworking machines
and tools; repair or maintenance of shoe making machines;
repair or maintenance of industrial furnaces; repair or
maintenance of mining machines and apparatus; repair or
maintenance of rubber-goods manufacturing machines and
apparatus; repair or maintenance of integrated circuits
manufacturing machines and systems; repair or maintenance of
semiconductor manufacturing machines and systems; repair or
maintenance of machines and apparatus for processing foods
or beverages; repair or maintenance of machines and
apparatus for lumbering, woodworking, or veneer or plywood
making; repair or maintenance of textile machines and
apparatus; repair or maintenance of tobacco processing
machines; repair or maintenance of painting machines and
apparatus; repair or maintenance of plowing machines and
implements (other than "hand-held tools"); repair or
maintenance of cultivating machines and implements; repair
or maintenance of harvesting machines and implements; repair
or maintenance of plant fiber processing machines and
implements; repair or maintenance of fodder presses; repair
or maintenance of fodder cutting machines; repair or
maintenance of fodder mixing machines; repair or maintenance
of cake-fodder crushing machines; repair or maintenance of
milk filtering machines; repair or maintenance of milking
machines; repair or maintenance of chick brooders; repair or
maintenance of egg incubators; repair or maintenance of
sericultural machines and implements; repair or maintenance
of machines and apparatus for pulp-making, papermaking or
paper-working; repair or maintenance of plastic processing
machines and apparatus; repair or maintenance of packaging
or wrapping machines and apparatus; repair or maintenance of
sewing machines; repair or maintenance of reservoirs; repair
or maintenance of gasoline station equipment; repair or
maintenance of mechanical parking systems; repair or
maintenance of bicycle parking apparatus; repair or
maintenance of cooking equipment for industrial purposes;
repair or maintenance of dishwashers for industrial
purposes; repair or maintenance of electric washing machines
for industrial purposes; repair or maintenance of vehicle
washing installations; repair or maintenance of vending
machines; repair or maintenance of power-driven floor
cleaning machines; repair or maintenance of amusement
machines and apparatus; repair or maintenance of machines
and apparatus for use in beauty salons or barbers' shops;
repair or maintenance of water pollution control equipment;
repair or maintenance of water purifying apparatus; repair
or maintenance of waste compacting machines and apparatus;
repair or maintenance of waste crushing machines; repair or
maintenance of divers' apparatus; repair or maintenance of
chemical plants; repair or maintenance of nuclear power
plants; furniture restoration; umbrella repair; repair or
maintenance of musical instruments; safe maintenance or
repair; shoe repair; clock and watch repair or maintenance;
sharpening of scissors and kitchen knives; setup or repair
of locks; repair or maintenance of gas water heaters; repair
or maintenance of non-electric cooking heaters; repair or
maintenance of cooking pots and pans; repair or maintenance
of signboards; repair of bags or pouches; repair of personal
ornaments; repair of toys or dolls; repair of sports
equipment; repair of billiard equipment; repair of game
machines and apparatus; repair or maintenance of bath
fittings; repair of toilet stool units with a washing water
squirts; repair of fishing tackle; repair of spectacles; fur
care and repair; laundering; pressing of clothing; clothing
repair (mending clothing); fluffing of cotton batting for
futon; repair of tatami mats; chimney sweeping; cleaning of
building exterior surfaces; window cleaning; carpet and rug
cleaning; floor polishing; septic tank cleaning; bathtub and
bath boiler cleaning; street cleaning; reservoirs cleaning;
disinfecting of telephone hand-sets; vermin exterminating
(other than for agriculture, horticulture or forestry);
sterilization of medical machines and apparatus; rental of
construction machines and apparatus; rental of floor
cleaning machines; rental of mops; rental of car-washing
apparatus; rental of laundry dryers; rental of spin dryers
for clothes; rental of electric washing machines; rental of
mining machines and apparatus; rental of dish drying
machines for industrial purposes; rental of dish washing
machines for industrial purposes
38
Telecommunication (other than broadcasting); broadcasting;
news agencies; rental of telecommunication equipment
including telephones and facsimile apparatus
39
Railway transport; car transport; providing road and traffic
information; vehicle-driving services; marine transport; air
transport; packaging of goods; freight brokerage; cargo
unloading; removal services; brokerage for rental, selling,
purchasing or chartering of vessels; refloating of ships;
ship piloting; warehousing services; temporary safekeeping
of personal belongings; temporary storage of deliveries; gas
supplying (distribution); electricity distribution; water
supplying (distribution); heat supplying (distribution);
rental of warehouse space; parking services; providing toll
roads; providing vessel mooring facilities; airport
services; management of parking places; rental of
loading-unloading machines and apparatus; car rental; rental
of vessels; rental of bicycles; rental of aircraft; rental
of mechanical parking systems; rental of packaging or
wrapping machines and apparatus; rental of
refrigerator-freezers for household purposes; rental of
freezers for household purposes; rental of wheelchairs;
correspondence delivery services; tour conducting; tour
conducting or escorting; travel agencies or liaison services
(excluding those for lodging); rental of freezing machines
and apparatus; rental of gasoline station equipment (not for
repair and maintenance of automobiles)
40
Removal of radiation rays; treatment or processing of cloth,
clothing or fur (including drying); tailoring or
dressmaking; embroidery (embroidering); metal work;
processing of rubber; processing of plastics; ceramic
processing; wood-working; paper treating and working;
stone-working; taxidermy; processing of bamboo, tree barks,
rattan, vines or other mineral vegetable materials (other
than processing of ingredients); food processing; processing
of artificial limbs or artificial teeth (including
processing of medical materials); processing of
cinematographic films; photographic enlarging; photographic
printing; photographic film development; bookbinding; water
treating; recycling of waste; nuclear fuel reprocessing;
engraving of sealing stamps; photogravure; rental of textile
machines and apparatus; rental of machines and apparatus for
film development, photograph printing, photograph
enlargement or photograph finishing; rental of metaltreating
machines and tools; rental of bookbinding machines; rental
of machines and apparatus for processing foods or beverages;
rental of machines and apparatus for lumbering, woodworking,
or veneering or plywood making; rental of machines and
apparatus for pulp-making, papermaking or paper- working;
rental of water purifying apparatus; rental of waste
compacting machines and apparatus; rental of waste crushing
machines; rental of chemical processing machines and
apparatus; rental of glassware manufacturing machines and
apparatus; rental of shoe making machines; rental of tobacco
processing machines; providing material treatment
information; printing; collection, sorting and disposal of
domestic waste and trash; collection, sorting and disposal
of industrial waste and trash; rental of knitting machines;
rental of sewing machines; rental of humidifier (for
household purposes); rental of air purifiers (for household
purposes); rental of air-conditioning apparatus (for
household purposes); rental of electricity generators;
rental of printing machines and apparatus; rental of
humidifier (for industrial purposes); rental of air
purifiers (for industrial purposes); rental of
air-conditioning apparatus
41
Operating lotteries; educational and instruction services
relating to arts, crafts, sports or general knowledge;
arranging, conducting and organization of seminars; animal
training; plant exhibitions; animal exhibitions; providing
electronic publications; services of reference libraries for
literature and documentary records; book rental; art
exhibitions; gardens for public admission; caves for public
admission; publication of books; planning or arrangement of
showing movies, shows, plays or musical performances; movie
showing, movie film production, or movie film distribution;
presentation of live show performances; direction or
presentation of plays; presentation of musical performance;
production of radio or television programs; production of
video tape film in the fields of education, culture,
entertainment or sports (not for movies, radio or television
programs and not for advertising and publicity); direction
of radio or television programs' making; operation of video
equipment or audio equipment etc. for production of radio or
television programs; organization, management or arrangement
of sports competitions; organization, management or
arrangement of entertainment (excluding movies, shows,
plays, musical performances, sports, horse races, bicycle
races, boat races and autoraces); organization, management
or arrangement of horse races; organization, management or
arrangement of bicycle races; organization, management or
arrangement of boat races; organization, management or
arrangement of autoraces; providing audio or video studio
services; providing sports facilities; providing amusement
facilities; providing facilities for movies, shows, plays,
music or educational training; booking of seats for shows;
rental of cinematographic machines and apparatus; rental of
cine-films; rental of musical instruments; rental of sports
equipment; rental of television sets; rental of radio sets;
rental of records or sound-recorded magnetic tapes; rental
of image-recorded magnetic tapes; rental of film negatives;
rental of film positives; rental of toys; rental of
amusement machines and apparatus; rental of game machines
and apparatus; rental of paintings and calligraphic works;
photography; language interpretation; translation; rental of
cameras; rental of optical machines and instruments
42
Providing meteorological information; architectural design;
surveying; geological surveys or research; designing of
machines, apparatus, instruments (including their parts) or
systems composed of such machines, apparatus and
instruments; designing; computer software design, computer
programming, or maintenance of computer software; technical
advice relating to performance, operation, etc. of
computers, automobiles and other machines that require high
levels of personal knowledge, skill or experience of the
operators to meet the required accuracy in operating them;
testing, inspection or research of pharmaceuticals,
cosmetics or foodstuffs; research on building construction
or city planning; testing or research on prevention of
pollution; testing or research on electricity; testing or
research on civil engineering; testing, inspection or
research on agriculture, livestock breeding or fisheries;
testing or research on machines, apparatus and instruments;
rental of measuring apparatus; rental of computers;
providing computer programs; rental of laboratory apparatus
and instruments; rental of drawing instruments; providing
information on donation of human corpses for medical
research; arranging of donation of human corpses for medical
research
43
Providing temporary accommodation; accommodation bureaux
(brokering reservations for hotels, boarding houses or the
like); providing foods and beverages; boarding for animals;
preschooler and infant care at daycare centers; retirement
home; rental of conference rooms; rental of facilities for
exhibitions; rental of futon and quilts; rental of pillows;
rental of blankets; rental of electric toasters (for
household purposes); rental of microwave ovens (for
household purposes); rental of hot plates (for household
purposes); rental of cooking equipment for industrial
purposes; rental of non-electric cooking heaters; rental of
dishes; rental of kitchen worktops; rental of curtains;
rental of furniture; rental of wall hangings; rental of
floor coverings; rental of wet wipes; rental of towels
44
Beauty salons; barbershops; providing bath houses; garden
tree planting; garden or flower bed care; fertilizer
spreading; weed killing; vermin exterminating (for
agriculture, horticulture or forestry); massage and
therapeutic shiatsu massage; chiropractics; moxibustion;
treatment for dislocated joints, sprain, bone fractures or
the like (judo-seifuku); acupuncture; medical services;
providing medical information; physical examination;
dentistry; preparation and dispensing of medications;
dietary and nutritional guidance; animal breeding;
veterinary services; animal grooming; nursing care; rental
of potted plants; farming equipment rental; rental of
medical apparatus and instruments; rental of fishing
machines and instruments; rental of apparatus and
instruments for use in beauty salons or barbershops; rental
of lawnmowers; rental of sinks
45
Rental of safes; fashion information; marriage partner
introduction or dating services; providing facilities for
wedding ceremonies (including "post-ceremony receptions");
funeral service undertaking; providing grave spaces or
charnel houses; agencies for procedures relating to
industrial property rights, preparation of expert opinions;
agencies for legal procedures relating to lawsuits or other
legal issues; agencies for judicial registration or
deposits; agencies for copyright licensing; agencies for
social insurance; security guarding for facilities; personal
body guarding; investigation or surveillance on background
profiles; personal affairs consultancy; pet sitting; caring
for babies (excluding services provided at a facilities);
housework services; rental of clothing; rental of altars;
rental of fire alarms; rental of fire extinguishers; rental
of personal ornaments for wearing
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