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 38 Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537 Commodity Code Description 85 38 10 - Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37 not equipped with their apparatus 85 38 90 - Other