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 16 Electric water and space heaters, hair-dressing apparatus, irons, etc 85 16 10 Electric instantaneous or storage water heaters and immersion heaters 85 16 10 00 Electric instantaneous or storage water heaters and immersion heaters Commodity Code Description 85 16 10 00 000 Electric instantaneous or storage water heaters and immersion heaters