| Class | Class Name |
|---|---|
| 28 | paintballs [ammunition for paintball guns] [sports apparatus] |
| 28 | paintballs [projectiles] |
| 28 | paper hats [party novelties] |
| 28 | paper models [playthings] |
| 28 | paper models [toys] |
| 28 | paper party favours |
| 28 | paper party hats |
| 28 | paper toys |
| 28 | paragliders |
| 28 | parlor games |
| 28 | parlour games |
| 28 | party balloons |
| 28 | party games |
| 28 | party novelties |
| 28 | party poppers |
| 28 | party poppers [party novelties] |
| 28 | paternosters [fishing tackle] |
| 28 | pedal-propelled wheeled toys |
| 28 | percussion caps [toys] |
| 28 | physical exercise apparatus, other than for medical purposes |
| 28 | physical exercise articles for physical training [other than for medical purposes] |
| 28 | physical exercise machines [other than for medical purposes] |
| 28 | physical exercises (machines for-) |
| 28 | piñatas |
| 28 | pinball games machines [coin or counter operated] |
| 28 | pinball games machines [electronic] [other than those adapted for use with television receivers] |
| 28 | pinball games machines [toys] |
| 28 | pistols (toy-) |
| 28 | pitch mark repair tools [golf accessories] |
| 28 | plastic models being toys |
| 28 | plastic scale models [toys or playthings] sold in kit form |
| 28 | plastic toys |
| 28 | plastic toys for use in the bath |
| 28 | play balls |
| 28 | play costumes |
| 28 | play figures |
| 28 | play houses |
| 28 | play mats of printed paper coated with plastic |
| 28 | play tents |
| 28 | play tents |
| 28 | playground balls |
| 28 | playhouses for children |
| 28 | playing balls |
| 28 | playing cards |
| 28 | playthings |
| 28 | plush dolls |
| 28 | plush figures [toys] |
| 28 | plush novelty figurines |
| 28 | plush stuffed toys |
| 28 | plush toys |
