Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused, other than those of heading 4907
1 declarable lines
Heading 9704 covers postage and revenue stamps, stamp-postmarks, first-day covers, and postal stationery such as stamped paper, whether used or unused. It has a single declarable line, 9704.00.00.00, and it does not apply to stamps that fall under heading 4907. The general (MFN) duty rate on this line is Free.
Products in this heading
- Mint never-hinged postage stamps from a discontinued or collectible issue
- Used postage stamps sold as a collector lot
- First-day covers with cancelled stamps and postmarks
- Revenue stamps (tax stamps) that are collectible rather than current
- Unused postal stationery such as stamped envelopes and stamped postcards
- Stamp-postmarks on piece or cover
- Presentation packs and albums built around collected stamps
How to choose the right subheading
- Whether the item is a stamp, stamp-postmark, first-day cover or piece of postal stationery, which all fall on the single line 9704.00.00.00.
- Whether the item is used or unused, since both are covered and the rate does not change.
- Whether the item is a stamp of heading 4907, in which case it is excluded from this heading.
- Whether the item is being sold as a collectible single item or as part of a collection, which can raise the question of heading 9705.
- Whether the item is a printed artwork or map rather than postal material, which points to heading 9702.
Often confused with
- Heading 4907Unused postage stamps of current or new issue that are valid in the destination country
Heading 9704 explicitly excludes stamps of heading 4907.
- Heading 9705Collector coins and other numismatic pieces
Numismatic collectors' pieces are covered by heading 9705, not 9704.
- Heading 9706Antique items over 100 years old that are not stamps or postal stationery
Age-based antiques fall in heading 9706.
- Heading 9702Old printed maps or loose prints removed from covers
Original engravings, prints and lithographs are classified in heading 9702.
Frequently asked questions
What is the HTS code for collectible postage stamps?
Used or unused postage stamps other than those of heading 4907 are classified under 9704.00.00.00, with a general (MFN) rate of Free.
What is the duty on first-day covers?
First-day covers are entered under 9704.00.00.00 and the general (MFN) rate is Free.
How do I classify unused postal stationery such as stamped envelopes?
Stamped paper and similar postal stationery are classified in 9704.00.00.00, and the general (MFN) rate for that line is Free.
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.