| Class | Class Name |
|---|---|
| 31 | fresh peanuts |
| 31 | fresh pears |
| 31 | fresh peas |
| 31 | fresh pine fruits |
| 31 | fresh pineapples |
| 31 | fresh plums |
| 31 | fresh potatoes |
| 31 | fresh pulses |
| 31 | fresh seaweed |
| 31 | fresh seaweeds |
| 31 | fresh seeds |
| 31 | fresh spinach |
| 31 | fresh strawberries |
| 31 | fresh sugar beet |
| 31 | fresh sugar cane |
| 31 | fresh sugar crops |
| 31 | fresh tomatoes |
| 31 | fresh vegetables |
| 31 | fresh weeds for human or animal consumption |
| 31 | fresh white fungus |
| 31 | fruit, fresh |
| 31 | fruit residue [marc] |
| 31 | garden herbs, fresh |
| 31 | garlic, fresh |
| 31 | ginger, fresh |
| 31 | grains |
| 31 | grains, all being health food other than for medical use; all being for animals |
| 31 | grains and seeds |
| 31 | grains [cereals] |
| 31 | grains for animal consumption |
| 31 | grains for foodstuffs |
| 31 | grapes, fresh |
| 31 | grass seeds |
| 31 | grasses |
| 31 | gravel paper for bird cages (litter) |
| 31 | groats for poultry |
| 31 | hay |
| 31 | hazelnuts, fresh |
| 31 | herrings, live |
| 31 | hop cones |
| 31 | hops |
| 31 | hops, unprocessed |
| 31 | horticultural products |
| 31 | juniper berries |
| 31 | koi carp, live |
| 31 | kola nuts |
| 31 | leeks, fresh |
| 31 | lemons, fresh |
| 31 | lentils, fresh |
| 31 | lettuce, fresh |