The Games Cabin Writes:
“There are so many engravings available in Lost Ark, it can be difficult to understand where to begin. We know you want to know what the best engravings are. In this Lost Ark Engravings Tier List we explore what top players rank for the best engravings to use. You can learn more about how the engravings system actually works in the Lost Ark Engravings Guide.

The tier list will show rankings in the typical tiers you are likely familiar with:
S-Tier: The best engravings that every class needs to focus on. These will always take priority.
A-Tier: Top engravings almost all classes want to prioritize right after their S-Rank engraving.
B-Tier: Other viable options many classes will benefit from using.
C-Tier: Engravings with some use but only by select classes.
D-Tier: Engravings just plain worse than other choices and should only be used if there are no other choices.”

Source: N4G PC Lost Ark Engravings Tier List