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| 260 01 | ANESTHETICS, DENTAL, GENERAL |
| 260 02 | ABRASIVES, DENTAL |
| 260 04 | AMALGAMS AND MERCURY |
| 260 07 | CABINETS, FURNITURE, SINKS, ETC., DENTAL |
| 260 09 | CASTING, FILLING, AND MOLDING MATERIALS: ARTIFICIAL STONE, CLAY, GYPSUM PLASTER, INVESTMENTS, BONDED AND SOLDER, MOLDING RESINS, PORCELAIN, ETC. |
| 260 11 | CEMENTS, CAVITY LINING, ETC.: GLASS IONOMETER, POLYMERIC, ZINC COMPOUNDS, ETC. |
| 260 13 | CERAMIC ITEMS: JACKET CROWNS, PORCELAIN INLAYS, PORCELAIN TEETH, ETC. |
| 260 16 | CHEMICALS, CLEANERS, LUBRICANTS, ETC., DENTAL |
| 260 19 | CONTAINERS, DISPENSERS, TRAYS, ETC., DENTAL |
| 260 20 | COSMETIC DENTISTRY EQUIPMENT AND SUPPLIES |
| 260 22 | CROWNS AND TEETH, ACRYLIC |
| 260 23 | CROWNS, METAL |
| 260 24 | CROWNS AND TEETH, PLASTIC |
| 260 26 | DENTAL UNITS AND COMPONENTS: CHAIRS, COMPRESSED AIR AND ASPIRATION DEVICES, CONSOLES, HANDPIECES, ETC. |
| 260 29 | DIES, FORMS, MOLDS, PATTERNS, ETC., DENTAL |
| 260 31 | ELECTROSURGERY UNITS, DENTAL |
| 260 33 | EVACUATION EQUIPMENT AND SUPPLIES, DENTAL |
| 260 36 | GRINDING AND POLISHING IMPLEMENTS: BURS, CONES, CUPS, DISCS, WHEELS, ETC., DENTAL |
| 260 39 | HEATERS, OVENS, AND WATER BATHS, DENTAL |
| 260 41 | IMPLANTS, DENTAL, ALL TYPES |
| 260 43 | IMPRESSION MATERIALS: AGAR, ALGINATES, PLASTERS, ZINC OXIDE, ETC., DENTAL |
| 260 45 | INFECTION CONTROL EQUIPMENT AND SUPPLIES, DENTAL |
| 260 46 | INSTRUMENTS AND DEVICES, ENDODONTIC, ORTHODONTIC, PERIODONTAL, AND GENERAL DENTAL: ARCHES, BANDS, BRACKETS, CURETS, FILES, FORCEPS, MIRRORS, POINTS, RASPS, REAMERS, SCALERS (HAND), ETC. |
| 260 49 | LAMPS AND LIGHTS, DENTAL: OPERATING, ULTRAVIOLET, ETC. |
| 260 51 | MATRIX MATERIALS, DENTAL |
| 260 52 | METALLIC SUPPLIES: ALLOYS, PRECIOUS METALS, TUBES, WIRES, ETC., DENTAL |
| 260 53 | MISCELLANEOUS DENTAL EQUIPMENT AND SUPPLIES (NOT OTHERWISE CLASSIFIED) |
| 260 54 | MODELS, MANIKINS, AND INSTRUCTIONAL AIDS, DENTAL |
| 260 56 | PHARMACEUTICALS, DENTAL: ANESTHETICS, ANTISEPTICS, PLAQUE DISCLOSING LIQUIDS AND TABLETS, ETC. |
| 260 59 | POWER TOOLS AND APPLIANCES, DENTAL: DRILLS, GRINDERS, LATHES, VIBRATORS, ETC. |
| 260 62 | PROSTHODONTIC EQUIPMENT: ARTICULATORS, CASTING UNITS, FRAMES, IMPRESSION TRAYS, SOLDERING UNITS, ETC., DENTAL |
| 260 66 | PULP TESTERS (INACTIVE, EFFECTIVE JANUARY 1, 2016) |
| 260 68 | RECYCLED DENTAL EQUIPMENT AND SUPPLIES |
| 260 69 | RESINS (FOR REPAIR AND RESTORATION): ACRYLIC, EPOXY, ETC., DENTAL |
| 260 70 | RETRACTION MATERIALS, DENTAL |
| 260 72 | SCALERS, PERIODONTAL: ROTARY, SONIC, AND ULTRASONIC |
| 260 76 | SOLDERS, FLUXES, AND ANTIFLUXES, DENTAL |
| 260 79 | STERILIZATION SYSTEMS, DENTAL: AUTOCLAVES, ETC. |
| 260 82 | SUNDRIES, DENTAL: ARTICULATING PAPER AND TAPE, COTTON, DENTAL CARE KITS, DENTURE ADHESIVES AND CREAMS, FLOSS, GAUZE PADS, PAPER AND PLASTIC ITEMS, SUTURES, TUBING, ETC. |
| 260 86 | SYRINGES AND NEEDLES, DENTAL |
| 260 89 | ULTRASONIC CLEANING UNITS, DENTAL LABORATORY |
| 260 92 | WAXES, ALL TYPES, DENTAL |
| 260 96 | X-RAY EQUIPMENT, DENTAL, (SEE CLASS 898 FOR CHEMICALS AND FILM): FILM MOUNTS, FILM PROCESSORS, INTENSIFYING SCREENS, X-RAY MACHINES AND ACCESSORIES |