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 85 ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS ANDREPRODUCERS, TELEVISIONS IMAGE AND SOUND RECORDERS AND REPRODUCERS ANDPARTS AND ACCESSORIES OF SUCH ARTICLES. 85 23 RECORDED, INCLUDING MATRICES AND MASTERS FOR THE PRODUCTION OF DISCS, BUT 85 23 49 RECORDED COMPACT DISCS (CD'S): 85 23 49 10 RECORDED COMPACT DISCS (CD'S): Commodity Code Description 85 23 49 10 100 AUDIO COMPACT DISCS (CD'S) 85 23 49 10 200 RECORDED COMPACT DISCS (CD') FOR COMPUTERS (NO VAT) 85 23 49 10 300 OTHER RECORDED COMPACT DISCS (CD'S) (VAT) 85 23 49 10 400 OTHER RECORDED OPTICAL MEDIA, INCLUDING BLURAY DISCS (BD'S)