HSN Code 5805 refers to "Hand-woven tapestries of the type Gobelin, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries, e.g. petit point, cross-stitch, whether or not made up (excluding Kelem, Schumacks, Karamanie and the like, and tapestries 100 years old)." This classification code is essential for identifying decorative textiles and related items for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 5805 include Gobelin tapestries, Flanders tapestries, Aubusson tapestries, needle-worked petit point, and cross-stitch tapestries. Additionally, the GST rate for hand-woven and needle-worked tapestries under this code supports accurate trade compliance.