There are a total of 627 upgradable items (class 1: 208, 2: 244, 3: 72, 4: 103), so the list does not fit here in text. But we can display all of them using the information from TibiaWiki: https://tibia.fandom.com/wiki/Equipment_Upgrade#Upgradable_Items
Classification 3
Classification 2
Classification 1
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