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 33 Electrical resistors (including rheostats and potentiometers), other than heating resistors 85 33 31 - - For a power handling capacity not exceeding 20W Commodity Code Description 85 33 31 00 - - For a power handling capacity not exceeding 20W