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 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. 84 19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. Commodity Code Description 84 19 11 Instantaneous gas water heaters 84 19 19 Other 84 19 20 Medical, surgical or laboratory sterilizers 84 19 31 Dryers for agricultural products 84 19 32 For wood, paper pulp, paper or paperboard 84 19 39 Other 84 19 40 Distilling or rectifying plant 84 19 50 Heat exchange units 84 19 60 Machinery for liquefying air or other gases 84 19 81 For making hot drinks or for cooking or heating food 84 19 89 Non-domestic heating/cooling equipment, nes 84 19 90 Parts