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 35 Electrical apparatus for switching... electrical circuits, >1000v 85 35 21 For a voltage of less than72.5 kV Commodity Code Description 85 35 21 00 For a voltage of less than72.5 kV