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 18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15. 84 18 40 Freezers of the upright type,not exceeding 900 litre capacity. Commodity Code Description 84 18 40 10 Freezer using VDC (voltage direct current not exceeding 24 volts) 84 18 40 90 Other