| Philadelphia Cervical Collar | 06978867215865 | Class I | |
| Plaster Bandage | 06978867214981 | Class I | |
| Plaster Flat File | 06978867214875 | Class I | |
| Plaster Half Round File | 06978867214882 | Class I | |
| Plaster Round File | 06978867214899 | Class I | |
| Plastic Hand Splint | 06978867216428 | Class I | |
| Plastic Inside Cup for AK Thermo Socket | 06978867213991 | Class I | |
| Pneumatic Five-Link Knee | 06979221074357 | Class I | |
| Post-op Knee Brace | 06978867216961 | Class I | |
| PP Sheets | 06978867214783 | Class I | |
| Premium Airliner Walker | 06978867217111 | Class I | |
| Premium Ankle Airliner Walker | 06978867217098 | Class I | |
| Premium Ankle liner Walker | 06978867217081 | Class I | |
| Premium Liner Walker | 06978867217104 | Class I | |
| Premium Sacro-Lumbar Orthosis | 06978867216022 | Class I | |
| Prosthetic Double Axis Foot | 06978867215483 | Class I | |
| Prosthetic Double Axis Foot with Split Toe | 06978867215490 | Class I | |
| Prosthetic Sach Foot | 06978867215452 | Class I | |
| Prosthetic Single Axis Foot | 06978867215476 | Class I | |
| PVA Bags | 06978867214776 | Class I | |
| PVA Sheeting | 06978867214769 | Class I | |
| Pyramid 4-Prong Socket Adaptor | 06978867213670 | Class I | |
| Pyramid Bi-Direction Tube Adaptor | 06978867213779 | Class I | |
| Pyramid Square Plate | 06978867213724 | Class I | |
| Pyramid Square Plate II | 06978867213731 | Class I | |
UDI Compass