| 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 |