| 740 05 | AMMONIA |
| 740 09 | BACTERIAL AND ODOR CONTROL EQUIPMENT |
| 740 12 | COLD STORAGE DOORS |
| 740 13 | COLD STORAGE VAULTS, WALK-IN COOLERS, AND SHELVING |
| 740 17 | COMPRESSORS, INCLUDING PARTS AND ACCESSORIES |
| 740 24 | CONDENSING UNITS |
| 740 28 | CYLINDERS, EMPTY, FOR REFRIGERANT GASES |
| 740 30 | DISPLAY CASES, REFRIGERATED |
| 740 32 | DRY ICE MAKING MACHINES |
| 740 36 | GASKETS AND FELTS, REFRIGERATION EQUIPMENT |
| 740 40 | HAND TOOLS, REFRIGERATION |
| 740 45 | ICE MAKING AND DISPENSING MACHINES (NOT DRY ICE) |
| 740 55 | REFRIGERANT GASES, EXCEPT AMMONIA |
| 740 59 | REFRIGERATION ACCESSORIES AND SUPPLIES: CAPILLARIES, CONTROLS, DRYERS, EXPANSION VALVES, REFRIGERANT OIL, SEALANTS, SIGHT GLASSES, THERMOMETERS, VIBRATION ELIMINATORS, ETC. |
| 740 60 | REFRIGERANT RECOVERY SYSTEMS, INCLUDING PARTS AND ACCESSORIES |
| 740 63 | REFRIGERATION TUBING AND FITTINGS |
| 740 66 | REFRIGERATION UNITS, FOR VAULTS AND WALK-IN COOLERS: COMPLETE AND SELF-CONTAINED |
| 740 70 | REFRIGERATORS AND FREEZERS, COMMERCIAL |
| 740 74 | SCALE ELIMINATOR DEVICES, ICE MACHINE |
| 740 85 | VENDING MACHINES, REFRIGERATED: FOOD, BEVERAGES, SUNDRIES, ETC. |
| 740 88 | WATER FILTERS, ICE MACHINE |
| 740 95 | RECYCLED REFRIGERATION EQUIPMENT, INCLUDING PARTS AND ACCESSORIES |