Section 16 MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THERE OF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORD ERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES 85 Electrical machinery and equipment and parts thereof; sound recorders and reprod 85 37 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or 85 37 10 85 37 10 00 Commodity Code Description 85 37 10 00 00 - For a voltage not exceeding 1,000 V 85 37 20 00 00 - For a voltage exceeding 1,000 V