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 16 Electric instantaneous or storage water heaters and immersion heaters; electric 85 16 10 Commodity Code Description 85 16 10 00