HSN Code 9020 refers to "Breathing appliances and gas masks (excluding protective masks having neither mechanical parts nor replaceable filters, and artificial respiration or other therapeutic respiration apparatus)." This classification code is essential for identifying respiratory protection equipment for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 9020 include gas masks, respirators, and breathing apparatus designed for various industrial and medical applications. Additionally, the GST rate for breathing appliances and gas masks under this code ensures accurate trade compliance.