| Class | Class Name |
|---|---|
| 28 | balls [sporting articles] |
| 28 | bar-bells |
| 28 | baseball bats |
| 28 | baseball batting gloves |
| 28 | baseball gloves |
| 28 | baseball masks |
| 28 | baseballs |
| 28 | basketball baskets |
| 28 | basketball nets |
| 28 | basketballs |
| 28 | bath toys |
| 28 | bats for games |
| 28 | bats [sporting articles] |
| 28 | battery operated toys |
| 28 | batting gloves [accessories for games] |
| 28 | beach balls |
| 28 | beach toys |
| 28 | bells for Christmas trees |
| 28 | belts for weightlifting |
| 28 | bench press machines [exercise apparatus, not for medical purposes] |
| 28 | benches for gymnastic use |
| 28 | benches for sporting use |
| 28 | billard balls |
| 28 | billiard apparatus |
| 28 | billiard balls |
| 28 | billiard cue tips |
| 28 | billiard cues |
| 28 | billiard markers |
| 28 | billiard table cushions |
| 28 | billiard tables |
| 28 | billiard tables [coin-operated] |
| 28 | bingo cards |
| 28 | bite indicators |
| 28 | bite indicators [fishing tackle] |
| 28 | bite sensors [fishing tackle] |
| 28 | bladders of balls for games |
| 28 | bob sleighs |
| 28 | bob-sleighs |
| 28 | body protectors (sporting articles) |
| 28 | body rehabilitation apparatus |
| 28 | body toner apparatus [exercise] |
| 28 | bodyboards |
| 28 | bodybuilding apparatus |
| 28 | body-building apparatus |
| 28 | body-training apparatus |
| 28 | boomerangs |
| 28 | bouncing toys |
| 28 | bowling apparatus and machinery |
| 28 | bowling balls |
| 28 | bowling machines |
