HSN Code 8547 refers to "Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal, e.g., threaded sockets, incorporated during moulding solely for purposes of assembly (other than insulators of heading 8546); electrical conduit tubing and joints therefor, of base metal lined with insulating material." This classification code is essential for identifying insulating fittings and related items for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 8547 include electrical conduit fittings, insulating sleeves, threaded insulating sockets, and various types of electrical joints. Additionally, the GST rate for insulating fittings under this code supports accurate trade compliance.