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 pars and acces 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 hair-dressing apparatus 85 16 33 - - Hand-drying 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