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 04 Electrical transformers, static converters and inductors 85 04 21 Other : Having a power handling capacity exceeding 10 kVA and of a high side 85 04 21 92 Other : Having a power handling capacity exceeding 10 kVA and of a high side Commodity Code Description 85 04 21 92 00 Having a power handling capacity exceeding 10 kVA and of a high side voltage of 110 k