Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; check forms; stock, share or bond certificates and similar documents of title
1 declarable lines
Heading 4907 covers unused postage and revenue stamps of current or new issue with a recognized face value, stamp-impressed paper, banknotes, check forms, and stock, share or bond certificates and similar documents of title. It has a single declarable line, 4907.00.00.00, so there is no subheading split to make within the heading. The general (MFN) rate for that line is Free.
Products in this heading
- Unused postage stamps of current issue with a face value
- Unused revenue or tax stamps
- Paper pre-printed with a stamp impression (stamp-impressed paper)
- Banknotes in current issue
- Blank check forms
- Stock certificates
- Bond certificates
- Blank share certificates and similar documents of title
How to choose the right subheading
- Whether the item is unused and of current or new issue, since used or cancelled stamps are outside this heading
- Whether the stamp or note carries a recognized face value
- Whether the item is a document of title such as a banknote, check form, share certificate or bond certificate
- Whether the paper is stamp-impressed rather than ordinary printed paper
- Whether the item is a card, calendar or book that is named in another heading of chapter 49
Often confused with
- Heading 4909Printed or illustrated postcards and greeting cards
Cards bearing greetings or messages are named in heading 4909, not 4907.
- Heading 4910Printed calendars
Calendars of any kind are classified in heading 4910.
- Heading 9704Collector postage stamps that are cancelled or not of current issue
Stamp collections and cancelled stamps of philatelic interest fall in heading 9704.
- Heading 4906Handwritten texts and hand-drawn plans
Original hand-drawn plans and handwritten texts are named in heading 4906.
- Heading 4901Printed books and brochures
Ordinary printed reading matter is classified in heading 4901.
Frequently asked questions
What is the HTS code for unused postage stamps of current issue?
Unused postage stamps with a recognized face value are classified under 4907.00.00.00. The general (MFN) rate for that line is Free.
What is the duty on banknotes and blank check forms?
Banknotes and check forms enter under 4907.00.00.00. The general (MFN) rate for that line is Free.
How do I classify stock certificates and bond certificates?
Stock, share and bond certificates and similar documents of title are covered by 4907.00.00.00 at a general (MFN) rate of Free. Printed greeting cards, by contrast, are not in this heading and belong to heading 4909.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.