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 04 Electrical transformers, static converters(eg, rectifiers)and inductors 85 04 31 Having a power handling capacity not exceeding 1 kVA 85 04 31 00 Having a power handling capacity not exceeding 1 kVA Commodity Code Description 85 04 31 00 000 Having a power handling capacity not exceeding 1 kVA