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