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M+S=Mud+Snow.

Wikipedia seletus:
M+S, or M&S: Mud and Snow; A tire that meets the Rubber Manufacturers Association (RMA) and Rubber Association of Canada (RAC) all-season tire definition.[17] These are commonly found on all-season tires, with self-cleaning tread and average traction in muddy or very snowy conditions, and for low temperatures. Spike tires have an additional letter, "E" (M+SE).
M+T, or M&T: Mud and Terrain; Designed to perform in mud or on other terrain that requires additional traction such as on rocks, in deeper snow, and in loose gravel.

Allikas: https://en.wikipedia.org/wiki/Tire_code