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 20 Magnetic tape recorders and other sound recording apparatus 85 20 10 Dictating machines for sound recording, external power source only 85 20 10 00 Dictating machines for sound recording, external power source only Commodity Code Description 85 20 10 00 00 Dictating machines for sound recording, external power source only