| Tariff Classification |
| 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 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 |
| 85.19 | Sound recording or reproducing apparatus: |
| －Other apparatus: |
| 8519.81 | －－Using magnetic, optical or semiconductor media |
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