HSN Code 4115 refers to "Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour." This classification code is essential for identifying composition leather and related materials for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 4115 include leather sheets, leather strips, leather parings, and leather dust. Additionally, the GST rate for composition leather and its by-products under this code ensures accurate trade compliance.