| Class | Class Name |
|---|---|
| 28 | remote-controlled toy vehicles |
| 28 | rhythmic gymnastics ribbons |
| 28 | ride-on toy vehicles |
| 28 | ride-on toys |
| 28 | ring games |
| 28 | ring toss games |
| 28 | rings for sports |
| 28 | rockets being toy models |
| 28 | rocking horses |
| 28 | rocking toys |
| 28 | rods for fishing |
| 28 | role play games |
| 28 | roller skate boots |
| 28 | roller skates |
| 28 | roller skis |
| 28 | roller skis |
| 28 | rollers for stationary exercise bicycles |
| 28 | rosin used by athletes |
| 28 | rotating darts for games |
| 28 | roulette chips |
| 28 | roulette wheels |
| 28 | rowing machines for physical exercise [other than for medical use] |
| 28 | rubber toys |
| 28 | rugby balls |
| 28 | rugby footballs |
| 28 | safety restraints for use in sports |
| 28 | sailboard covers |
| 28 | sailboards |
| 28 | sailing (harnesses for-) |
| 28 | sand boxes [playthings] |
| 28 | sand boxes [sporting articles] |
| 28 | scale model cars [playthings] |
| 28 | scale model cars [toys] |
| 28 | scale model kits [toys] |
| 28 | scale model vehicles |
| 28 | scale model vehicles [playthings] |
| 28 | scale model vehicles [toys] |
| 28 | scale models [playthings] |
| 28 | scale models [toys] |
| 28 | scent lures for hunting or fishing |
| 28 | scooters [toys] |
| 28 | scratch cards for playing lottery games |
| 28 | seal skins [coverings for skis] |
| 28 | shanks for sporting articles |
| 28 | shin guards [sports articles] |
| 28 | shin pads [sports articles] |
| 28 | shin protectors [sports articles] |
| 28 | shock absorbtion pads for protection against injury [sporting use] |
| 28 | shovels [toys or playthings] |
| 28 | shuttlecocks |
