HSN Code 8306 refers to "Bells, gongs and the like, non-electric, of base metal (excluding musical instruments); statuettes and other ornaments, of base metal (excluding works of art, collectors' pieces and antiques); photograph, picture or similar frames, of base metal; mirrors of base metal (excluding optical elements)." This classification code is essential for identifying decorative and functional items made of base metal for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 8306 include decorative bells, non-electric gongs, metal statuettes, picture frames, and metal mirrors. Additionally, the GST rate for these items under this code supports accurate trade compliance.