| 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 |
| chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| 84.07 | Spark-ignition reciprocating or rotary internal combustion piston engines: |
| －Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: |
| 8407.31 | －－Of a cylinder capacity not exceeding 50 cc |