HS Code 97.04 – Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907

HS code 9704 is a 4-digit heading in the Harmonized System that covers: Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907. Heading 9704 encompasses a specialized category within international trade, covering stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper), and similar articles, whether used or unused. The crucial distinction for this heading is that it specifically excludes items of heading 4907, which are unused postage, revenue, or similar stamps of current or new issue, having face value and representing legal tender. Consequently, 9704 is primarily for philatelic items—those valued for their rarity, historical significance, or aesthetic appeal to collectors, rather than for their monetary face value as functional postage. This includes used stamps, unused stamps no longer considered legal tender, rare commemorative issues, and historical postal artifacts. The scope extends to organized collections, individual rare stamps, and items like first-day covers that commemorate specific postal events. Classification under 9704 is vital for trade compliance as it dictates tariff rates, import duties, and any specific regulations pertaining to cultural artifacts or collectibles. Accurate valuation is paramount, as the declared value often reflects the item's collectible worth, which can be significantly higher than its face value. This heading sits within Chapter 97, which broadly covers 'Works of art, collectors' pieces and antiques,' reinforcing its focus on non-utilitarian items valued for their unique attributes and historical or cultural significance.

Postage stamps (used, philatelic value), revenue stamps (used/unused, collectible), stamp-postmarks, first-day covers, commemorative stamp sheets, postal stationery with pre-printed stamps (collectible), presentation packs of stamps, stamp albums containing collectible stamps, mint condition philatelic stamps, cancelled stamps, historic postal envelopes, souvenir sheets of stamps, imperforate stamps, error stamps, proof stamps, Cinderella stamps (non-postal labels), postal history covers, airmail stamps, definitive stamps (collectible editions), semi-postal stamps, rare philatelic covers, stamp collections, historic postcards with stamps.

A common mistake is confusing items under 9704 with those of heading 4907. Heading 4907 is for *unused* postage stamps that are *current legal tender* and primarily valued for their face value, whereas 9704 is for stamps primarily valued for their *philatelic interest*, regardless of use or current legal tender status. Traders might also incorrectly classify stamps as general 'printed matter' under codes like 4911 if they fail to recognize the item's collectible value. Another error is classifying large stamp collections under the broader 9705, which covers 'other collectors' pieces,' when 9704 is specifically designed for stamps and related postal articles, offering a more precise classification.

In 2025, the top exporters of HS code 9704 in UN Comtrade data were the United Kingdom ($40M, 32% of world exports), Switzerland ($24M) and Germany ($15M). World exports came to about $125M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 9704 in UN Comtrade data were the United Kingdom ($25M, 22% of world imports), Switzerland ($16M) and Germany ($13M). World imports came to about $111M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 9704 is a 4-digit heading under Chapter 97 of the Harmonized System. The first 2 digits (97) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.