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 14 Industrial or laboratory electric furnaces and ovens, etc 85 14 40 Other equipment for the heat treatment of materials by induction or dielectric loss Commodity Code Description 85 14 40 00 Other equipment for the heat treatment of materials by induction or dielectric loss