| 301 | Ups Systems | Company Product |
| 302 | Upholsterers' Supplies | Company Product |
| 303 | Upholstery Fabrics Manufacturers & Wholesalers | Company Product |
| 304 | Upholstery Fabrics Retailers | Company Product |
| 305 | Urea | Company Product |
| 306 | Universal Joints | Company Product |
| 307 | Universal Lathes | Company Product |
| 308 | Unrecorded Video Tapes | Company Product |
| 309 | Universal Test Centres | Company Product |
| 310 | Universal Grinding Machines | Company Product |
| 311 | Universal Milling Machines | Company Product |
| 312 | Uninterruptible Power Supplies | Company Product |
| 313 | Uninterruptible Power System Batteries | Company Product |
| 314 | Universal Counters | Company Product |
| 315 | Unisex Hairdressing Salons | Company Product |
| 316 | Unit Coolers | Company Product |
| 317 | Unions | Company Product |
| 318 | Underwater Welding Equipment | Company Product |
| 319 | Uniforms | Company Product |
| 320 | Underwater Services | Company Product |
| 321 | Underwater Lights | Company Product |
| 322 | Underwater Photographers | Company Product |
| 323 | Underwater Ndt Services | Company Product |
| 324 | Underwater Hydraulic Tools | Company Product |
| 325 | Underwater Cameras | Company Product |
| 326 | Undergarments Manufacturers & Wholesalers | Company Product |
| 327 | Undercarpet Power Cable Systems | Company Product |
| 328 | Underground Cable Cover Plates | Company Product |
| 329 | Umbrellas Supplies | Company Product |
| 330 | Umbrellas Manufacturers & Wholesalers | Company Product |