| Class | Class Name |
|---|---|
| 31 | oats |
| 31 | oil cake |
| 31 | olives, fresh |
| 31 | onions, fresh |
| 31 | oranges, fresh |
| 31 | oysters, live |
| 31 | palm trees |
| 31 | palms [leaves of the palm tree] |
| 31 | peanut cake for animals |
| 31 | peanut meal for animals |
| 31 | peanuts, fresh |
| 31 | peas, fresh |
| 31 | pellets [foodstuff] for fish and aquatic animals |
| 31 | peppers [plants] |
| 31 | pet animals |
| 31 | pet chews |
| 31 | pet feed |
| 31 | pet food |
| 31 | pet food in the form of chew |
| 31 | pet food products |
| 31 | pet litter |
| 31 | pet treats |
| 31 | pine cones |
| 31 | pine trees [conifers] |
| 31 | plant cuttings |
| 31 | plant seeds |
| 31 | plants |
| 31 | plants, dried, for decoration |
| 31 | pollen [raw material] |
| 31 | potatoes, fresh |
| 31 | potted plants |
| 31 | potted rose plants |
| 31 | poultry, live |
| 31 | preparations for egg laying poultry |
| 31 | product for animal litter |
| 31 | propagation material (seeds) |
| 31 | pulp making wood chip |
| 31 | quinoa, unprocessed |
| 31 | rape cake for cattle |
| 31 | raw barks |
| 31 | raw cereals |
| 31 | raw cocoa beans |
| 31 | reptiles [live] |
| 31 | residual products of cereals for animal consumption |
| 31 | residue in a still after distillation |
| 31 | rhubarb, fresh |
| 31 | rice meal for forage |
| 31 | rice, unprocessed |
| 31 | roots and other horticultural comestible products, all being health food other than for medical use; all being for animals |
| 31 | roots for animal consumption |
