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There are many existing classifications of material substances, almost all of them specifically geared towards and adjusted to particular applications. Although they are overlapping in aspects, no comprehensive classification, suitable for overarching purposes, was retrieved in a literature search. Thus, as an alternative to the existing approaches, this paper reports the development of a new classification of material substances based on existing norms, stemming from the International Organization for Standardization, the German Institute for Standardization, the Goods Directory for Foreign Trade Statistics by the German Federal Statistical Office, the recycling codes regulated by the German Federal Ministry for the Environment, Nature Conservation and Nuclear Safety, scientific literature, and other sources. The classification is based on mutually exclusive categories, employing residual categories if necessary. It is aimed for further purposes, which require a comprehensive classification and may be considered an alternative taxonomy with reduced context- and discipline-specificity. Potential constraints for the usage of this classification are discussed.