| Sub Category Code | Description |
| N26.01 | SUB-WOOFER |
| N26.02 | AMPLIFIER |
| N26.03 | CASSETTE PLAYER |
| N26.04 | EQUALIZER / MIXER |
| N26.05 | HI-FI SYSTEM |
| N26.06 | KARAOKE |
| N26.07 | PA SYSTEM |
| N26.08 | PORTABLE HI-FI SYSTEM |
| N26.09 | PORTABLE RADIO CASSETTE |
| N26.10 | PLAYER / RECORDER |
| N26.11 | RADIO |
| N26.12 | RADIO ALARM |
| N26.13 | TUNER / RECEIVER |
| N26.14 | TURN TABLES / RECORD PLAYERS |
| N26.15 | COMPACT DISC PLAYER |
| N26.16 | AUDIO/VIDEO RECORDER UP TO 4 CHANNELS |