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 20 Telephone answering machines 85 20 20 00 Telephone answering machines Commodity Code Description 85 20 20 00 00 Telephone answering machines