Goods are tangible products for sale that can be held or touched.

See also:
"Goods" is in the NAICS Code "339115"
  (Ophthalmic Goods ManufacturingTemples and fronts (i.e., eyeglass frames), ophthalmic, manufacturing)

"Goods" is in the HS Code "3003"
  Medicaments (Excluiding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents

"Goods" is in the NACE Code "52.61"
  Retail sale via mail order houses