| 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 |
| 85.33 | Electrical resistors (including rheostats and potentiometers), other than heating resistors: |
| －Wirewound variable resistors, including rheostats and potentiometers: |
| 8533.31 | －－For a power handling capacity not exceeding 20 W |
|