HSN Code 8304 refers to "Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal (excluding office furniture of heading 9403 and waste paper bins)." This classification code is essential for identifying office and desk equipment for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 8304 include filing cabinets, card-index cabinets, paper trays, pen trays, and office-stamp stands. Additionally, the GST rate for office equipment under this code ensures accurate trade compliance.