| Class | Class Name |
|---|---|
| 28 | skateboards |
| 28 | skates |
| 28 | skates (ice-) |
| 28 | skates (in-line roller -) |
| 28 | skates (roller -) |
| 28 | skeleton sleds |
| 28 | ski bags [shaped to contain skis] |
| 28 | ski batons |
| 28 | ski bindings |
| 28 | ski boards |
| 28 | ski edges |
| 28 | ski poles |
| 28 | ski poles |
| 28 | ski poles for roller skis |
| 28 | ski sticks |
| 28 | ski sticks |
| 28 | ski sticks for roller skis |
| 28 | skipping ropes |
| 28 | skis |
| 28 | skittles |
| 28 | skittles [games] |
| 28 | sledges [playthings] |
| 28 | sledges [sporting articles] |
| 28 | sleds [sports articles] |
| 28 | sleighs [playthings] |
| 28 | slides [playthings] |
| 28 | sling shots [sports articles] |
| 28 | slot machines [coin-freed amusement apparatus] |
| 28 | slot machines [counter-freed amusement apparatus] |
| 28 | slot machines [gaming machines] |
| 28 | small balls for games |
| 28 | snooker cues |
| 28 | snooker tables |
| 28 | snow globes |
| 28 | snow skis |
| 28 | snow sledges [playthings] |
| 28 | snowboards |
| 28 | snow-crystal balls [tree decorations] |
| 28 | snowshoes |
| 28 | soap bubbles [toys] |
| 28 | soccer balls |
| 28 | soft toys |
| 28 | soft toys in the form of animals |
| 28 | soft toys in the form of bears |
| 28 | softball bats |
| 28 | softball gloves |
| 28 | sole covering for skis |
| 28 | sole coverings for skis |
| 28 | spinning tops [playthings] |
| 28 | spinning tops [toys] |
