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 37 Boards... equipped with two or more apparatus of 85.35 or 85.36 Commodity Code Description 85 37 10 For a voltage =< 1,000 v 85 37 20 For a voltage > 1,000 v