 
| Class | Class Name | 
|---|---|
| 31 | edible sesame, unprocessed | 
| 31 | edible treats for pets | 
| 31 | eggs for hatching | 
| 31 | eggs for hatching, fertilised | 
| 31 | eggs for hatching, fertilized | 
| 31 | feed for aquatic animals | 
| 31 | feed for birds, not for veterinary use | 
| 31 | feed for livestock | 
| 31 | feed for pigeons | 
| 31 | feed for poultry | 
| 31 | feeding blocks for fish and aquatic animals | 
| 31 | fertilised eggs for hatching | 
| 31 | fish and bone meal for animal feeds | 
| 31 | fish feed | 
| 31 | fish food | 
| 31 | fish for food [live] | 
| 31 | fish, live | 
| 31 | fish meal for animal consumption | 
| 31 | fish meal for animal feed | 
| 31 | fish [not for food] | 
| 31 | fish, not used for food | 
| 31 | fish spawn | 
| 31 | fishing bait, live | 
| 31 | flax meal [fodder] | 
| 31 | flaxseed for animal consumption | 
| 31 | flaxseed meal for animal consumption | 
| 31 | floral decorations [dried] | 
| 31 | flower bulbs | 
| 31 | flower bulbs and corms | 
| 31 | flower cuttings | 
| 31 | flower petals | 
| 31 | flower seeds | 
| 31 | flower wreath | 
| 31 | flowers | 
| 31 | flowers arrangements | 
| 31 | flowers, dried, for decoration | 
| 31 | flowers for landscaping and controlling the erosion; all being organically grown or prepared from natural plant products | 
| 31 | flowers, natural | 
| 31 | fodder | 
| 31 | foliage plants | 
| 31 | food containing bulbs for animals | 
| 31 | food containing fungi for animals | 
| 31 | food containing herbs for animals | 
| 31 | food containing natural plants for animals | 
| 31 | food containing roots for animals | 
| 31 | food containing seeds for animals | 
| 31 | food containing tree bark for animals | 
| 31 | food for animals | 
| 31 | food for cats | 
| 31 | food for dogs |