 
| Class | Class Name | 
|---|---|
| 40 | upcycling [waste recycling] | 
| 40 | vulcanization [material treatment] | 
| 40 | wafer fabrication for others | 
| 40 | warping [looms] | 
| 40 | waste crushing | 
| 40 | waste destruction services | 
| 40 | waste management information | 
| 40 | waste management services | 
| 40 | waste processing | 
| 40 | waste treatment [transformation] | 
| 40 | waste water treatment services | 
| 40 | water purification services | 
| 40 | water treating | 
| 40 | water treatment and purification | 
| 40 | water treatment (demineralising) services | 
| 40 | water treatment for energy generating operations | 
| 40 | water treatment services | 
| 40 | welding of metals | 
| 40 | welding services | 
| 40 | window tinting treatment being surface coating | 
| 40 | wine making for others | 
| 40 | woodworking | 
| 40 | woodworking | 
| 40 | wool treating |