| EJS — Alloy, Other Noble Metal | Class 2 / DE |
| EJT — Alloy, Gold-Based Noble Metal | Class 2 / DE |
| EJW — Clasp, Wire | Class 1 / DE |
| EJX — Anchor, Preformed | Class 1 / DE |
| EJY — Pliers, Operative | Class 1 / DE |
| EJZ — Knife, Margin Finishing, Operative | Class 1 / DE |
| EKA — File, Margin Finishing, Operative | Class 1 / DE |
| EKB — Explorer, Operative | Class 1 / DE |
| EKC — Excavator, Dental, Operative | Class 1 / DE |
| EKD — Instrument, Cutting, Operative | Class 1 / DE |
| EKE — Curette, Operative | Class 1 / DE |
| EKF — Instrument, Contouring, Matrix, Operative | Class 1 / DE |
| EKG — Condenser, Amalgam And Foil, Operative | Class 1 / DE |
| EKH — Carver, Dental Amalgam, Operative | Class 1 / DE |
| EKI — Carrier, Amalgam, Operative | Class 1 / DE |
| EKJ — Burnisher, Operative | Class 1 / DE |
| EKK — Spreader, Pulp Canal Filling Material, Endodontic | Class 1 / DE |
| EKL — Point, Silver, Endodontic | Class 1 / DE |
| EKM — Gutta-Percha | Class 1 / DE |
| EKN — Point, Paper, Endodontic | Class 1 / DE |
| EKO — Denture Preformed (Partially Prefabricated Denture) | Class 2 / DE |
| EKP — Reamer, Pulp Canal, Endodontic | Class 1 / DE |
| EKQ — Preparer, Root Canal Endodontic | Class 1 / DE |
| EKR — Plugger, Root Canal, Endodontic | Class 1 / DE |
| EKS — File, Pulp Canal, Endodontic | Class 1 / DE |
| EKT — Curette, Endodontic | Class 1 / DE |
| EKW — Broach, Endodontic | Class 1 / DE |
| EKX — Handpiece, Direct Drive, Ac-Powered | Class 1 / DE |
| EKY — Handpiece, Water-Powered | Class 1 / DE |
| EKZ — Unit, Electrosurgical, And Accessories, Dental | Class 2 / DE |
| ELA — Instrument, Hand, Calculus Removal | Class 1 / DE |
| ELB — Scaler, Rotary | Class 2 / DE |
| ELC — Scaler, Ultrasonic | Class 2 / DE |
| ELE — Implant, Subperiosteal | Class 2 / DE |
| ELJ — Teeth, Artificial, Posterior With Metal Insert | Class 1 / DE |
| ELK — Teeth, Artificial, Backing And Facing | Class 1 / DE |
| ELL — Teeth, Porcelain | Class 2 / DE |
| ELM — Denture, Plastic, Teeth | Class 2 / DE |
| ELN — Teeth, Preformed Gold Denture | Class 1 / DE |
| ELO — Cusp, Gold And Stainless Steel | Class 1 / DE |
| ELR — Post, Root Canal | Class 1 / DE |
| ELS — Splint, Endodontic Stabilizing | Class 2 / DE |
| ELW — Material, Impression | Class 2 / DE |
| ELY — Mercury | Class 2 / DE |
| ELZ — Crown, Preformed | Class 1 / DE |
| EMA — Cement, Dental | Class 2 / DE |
| EMB — Zinc Oxide Eugenol | Class 1 / DE |
| EMD — Hemostat, Surgical | Class 1 / DE |
| EME — Punch, Biopsy, Surgical | Class 1 / DE |
| EMF — Knife, Surgical | Class 1 / SU |