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 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 84 19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric Commodity Code Description 84 19 11 - - - For domestic use 84 19 12 --- for domestic use 84 19 19 - - - Other water heaters, for domestic use 84 19 20 - Medical, surgical or laboratory sterilizers 84 19 33 - - Lyophilisation apparatus, freeze drying units and spray dryers 84 19 34 - - Other, for agricultural products 84 19 35 - - Other, for wood, paper pulp, paper or paperboard 84 19 39 -- Other 84 19 40 - Distilling or rectifying plant 84 19 50 - Heat exchange units 84 19 60 - Machinery for liquefying air or other gases 84 19 81 - - For making hot drinks or for cooking or heating food 84 19 89 - - Other 84 19 90 - Parts