Section 16 Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers,and parts and accessories of such articles 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 85 38 Parts suiutable for use with the apparatus of 85.35, 85.36 or 85.37 85 38 10 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37 85 38 10 00 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37 Commodity Code Description 85 38 10 00 000 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37