 
| Class | Class Name | 
|---|---|
| 40 | processing of plastic film | 
| 40 | processing of plastics | 
| 40 | processing of rubber | 
| 40 | processing of wafers (silicon slices) and integrated circuits for others | 
| 40 | processing of waste materials | 
| 40 | production of energy | 
| 40 | providing information relating to material treatment | 
| 40 | providing information relating to metal treatment and refining services | 
| 40 | providing information relating to photographic development | 
| 40 | providing information relating to printing via the Internet | 
| 40 | provision of information relating to material treatment | 
| 40 | provision of material treatment information relating to scale models | 
| 40 | provision of material treatment information relating to the production, cutting, forming, processing and finishing of metal and plastic | 
| 40 | provision of materials treatment information relating to chemicals | 
| 40 | purification of industrial waste water | 
| 40 | purification of waste gas | 
| 40 | purification of waste water | 
| 40 | quilting | 
| 40 | raw rubber materials finishing | 
| 40 | recycling of chemical waste | 
| 40 | recycling of chemicals | 
| 40 | recycling of materials | 
| 40 | recycling of paper | 
| 40 | recycling of waste | 
| 40 | recycling of waste and trash | 
| 40 | recycling of waste and trash | 
| 40 | recycling of waste oil | 
| 40 | recycling of waste paper | 
| 40 | refining of crude oil | 
| 40 | refining services | 
| 40 | regeneration of waste | 
| 40 | regeneration of water | 
| 40 | removal of impurities from dairy products | 
| 40 | rental of air-conditioning apparatus | 
| 40 | rental of boilers | 
| 40 | rental of bookbinding machines | 
| 40 | rental of chemical processing machines and apparatus | 
| 40 | rental of electricity generators | 
| 40 | rental of food and beverage processing machines and apparatus | 
| 40 | rental of generators | 
| 40 | rental of lumbering machines and instruments | 
| 40 | rental of machines and apparatus for film development, photographic printing, photographic enlargement or photographic finishing | 
| 40 | rental of machines and apparatus for lumbering, woodworking, or veneering or plywood making | 
| 40 | rental of machines and apparatus for paper treating and working | 
| 40 | rental of machines and apparatus for photographic developing, photographic film printing, photographic enlarging and/or photographic finishing | 
| 40 | rental of machines and apparatus for printing | 
| 40 | rental of machines and apparatus for processing foods or beverages | 
| 40 | rental of machines and apparatus for pulp-making, papermaking or paper-working | 
| 40 | rental of metal treating machines and tools | 
| 40 | rental of metalworking machines and tools |