 
| Class | Class Name | 
|---|---|
| 28 | kicking balls | 
| 28 | kicking tees | 
| 28 | kite reels | 
| 28 | kiteboards | 
| 28 | kites | 
| 28 | kits of parts [sold complete] for constructing miniatures [toys] | 
| 28 | kits of parts [sold complete] for the assembly of toys | 
| 28 | kits of parts [sold complete] for the construction of toys | 
| 28 | knee guards adapted for use whilst playing sports | 
| 28 | knee guards [sports articles] | 
| 28 | knee pads adapted for use whilst playing sports | 
| 28 | knee protectors adapted for use whilst playing sports | 
| 28 | landing nets for anglers | 
| 28 | landing nets for fishing | 
| 28 | LCD game machines | 
| 28 | LCD games | 
| 28 | leg guards [cricket pads] | 
| 28 | leg guards [shin guards] for wear when playing football | 
| 28 | leg guards [shin guards] for wear when playing hockey | 
| 28 | lures for hunting or fishing | 
| 28 | machines for physical exercise [not for medical use] | 
| 28 | machines for physical exercises | 
| 28 | machines incorporating weights for use in physical exercise | 
| 28 | magic tricks | 
| 28 | mahjong | 
| 28 | mah-jong | 
| 28 | mahjong games | 
| 28 | marbles for game | 
| 28 | marbles for games | 
| 28 | marbles for playing games | 
| 28 | marionette | 
| 28 | marionettes | 
| 28 | markers [counters] for playing games | 
| 28 | masks being toys | 
| 28 | masks for protecting the face [sporting apparatus] | 
| 28 | masks [playthings] | 
| 28 | masts for sailboards | 
| 28 | matryoshka dolls | 
| 28 | men's athletic supporters [sports articles] | 
| 28 | metal toys | 
| 28 | metallic hurdles [sporting apparatus] | 
| 28 | miniature car models [toys or playthings] | 
| 28 | miniature replica football kits | 
| 28 | miniature vehicles being toys | 
| 28 | miniatures for use in games | 
| 28 | miniatures for use in hobby games | 
| 28 | miniatures in kit form for use in war games | 
| 28 | model aeroplanes [toys or playthings] | 
| 28 | model aeroplanes [toys or playthings] being capable of flight | 
| 28 | model aeroplanes [toys or playthings] having a motor and flown by remote control |