You do oral surgery. Do you bill for gloves? For gowns? For alcohol wipes? For the syringe for the injection to relax the patient? Or, as is the case with PPE, is this not already included in the normal supplies expected for that type of work? If you're billing as a facility, that would be included in what the facility is providing.
Another thought... what are you using now for surgery that you don't ordinarily use for surgery? You're already using a surgical mask; what kind of surgical mask are you using now with COVID, and are you going to subtract the cost of the old mask that was included in the surgical fee before billing it?
I did find some advice that says you could CONSIDER using the dental code "D1999-unspecified preventive procedure, by report" to document and report the use and cost of additional PPE that you don't normally use. However, I suspect that since it is surgery, you're billing to the medical insurance.
Surprisingly, alot of dental insurance companies are including a flat rate, once per patient per month that is seen, around $8-$10 each, to cover the additional costs of PPE that you didn't have before (am I the only office that has exactly the same cost on PPE now that I did before the virus???). Some of these insurances will pay automatically and some you have to submit a bill.
By the way, E0700 is normally used for things like belts, harness, etc., to keep patients safe while walking or moving.