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 Commodity Code Description 85 20 10 Dictating machines for sound recording, external power source only 85 20 20 Telephone answering machines 85 20 32 Magnetic tape recorders with sound reproducing apparatus, digital audio type 85 20 33 Magnetic tape recorders with sound reproducing apparatus, cassette type, nes 85 20 39 Magnetic tape recorders with sound reproducing apparatus, nes 85 20 90 Magnetic tape recorder and other sound recording apparatus, nes