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 instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading†8545 Commodity Code Description 85 16 10 Electric instantaneous or storage water heaters 85 16 21 Storage heating radiators 85 16 29 Other 85 16 31 Hair dryers 85 16 32 Other hairdressing apparatus 85 16 33 Handdrying apparatus 85 16 40 Electric smoothing irons 85 16 50 Microwave ovens 85 16 60 Stoves and cookers 85 16 71 Coffee or tea makers 85 16 72 Toasters 85 16 79 Other 85 16 80 Electric heating resistors 85 16 90 Parts