Section 16 MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THERE OF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORD ERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 85 Electrical machinery and equipment and parts thereof; sound recorders and reprod 85 33 Electrical resistors (including rheostats and potentiometers), other than heatin 85 33 10 85 33 10 00 Commodity Code Description 85 33 10 00 00 - Fixed carbon resistors, composition or film types 85 33 21 00 00 -- For a power handling capacity not exceeding 20 W 85 33 29 00 00 -- Other 85 33 31 00 00 -- For a power handling capacity not exceeding 20 W 85 33 39 00 00 -- Other 85 33 40 00 00 - Other variable resistors, including rheostats and potentiometers 85 33 90 00 00 - Parts