HSN Code 4205 refers to "Articles of leather or composition leather (excluding saddlery and harness bags; cases and similar containers; apparel and clothing accessories; whips, riding-crops and similar of heading 6602; furniture; lighting appliances; toys; games; sports articles; buttons and parts thereof; cuff links, bracelets or other imitation jewellery; made-up articles of netting of heading 5608; and articles of plaiting materials)." This classification code is essential for identifying leather products and related items for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 4205 include leather bags, wallets, belts, and pouches. Additionally, the GST rate for leather articles under this code ensures accurate trade compliance.