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 16 Electric water and space heaters, hair-dressing apparatus, irons, etc 85 16 40 Electrical smoothing irons 85 16 40 00 Electrical smoothing irons Commodity Code Description 85 16 40 00 00 Electrical smoothing irons