HS Code for First-day covers
First-day covers are classified under HS code 9704.00. This heading is dedicated to postage or revenue stamps, stamp-postmarks, and first-day covers that are of philatelic interest. A first-day cover consists of an envelope (cover) with a postage stamp cancelled on the first day the stamp was authorized for use. Under the General Rules of Interpretation, these items are classified in Chapter 97 because they are considered collectors' pieces. Unlike standard stationery, the value of a first-day cover is derived from its historical and philatelic significance rather than its utility for mailing. This code applies whether the covers are used or unused, and whether they are presented individually or in collections, provided they are not of current or new issue in the country of destination with a face value.
Products Included
- Envelopes with stamps cancelled on the first day of issue
- Philatelic stamp-postmarks on paper
- Used or unused postal stationery with philatelic value
- Commemorative first-day covers with special cachets
Common Misclassification
The most frequent misclassification is with HS code 4907.00, which covers unused stamps of current or new issue. If a stamp has been cancelled or is part of a first-day cover, it must move to 9704.00. Another common error is using 9705.00, which covers collections of historical or ethnographic interest. While first-day covers are historical, heading 9704 is more specific to philatelic items and therefore takes precedence according to GRI 3(a). Standard envelopes without stamps or cancellations are classified in 4817.
FAQ
What is the HS code for first-day covers?
The HS code for first-day covers and other philatelic items is 9704.00.
Are new, uncancelled stamps included in 9704.00?
No, unused stamps of current issue that have a face value for postage are classified under 4907.00. 9704.00 is for philatelic items.
Industry
Frequently Asked Questions
What is the HS code for First-day covers?
The HS code for First-day covers is 970400 (Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907).
How do I classify First-day covers for customs?
First-day covers is classified under HS code 970400 — Stamps, postage or revenue; stamp-postmarks, first-day covers, postal stationery (stamped paper) and like, used or unused, other than those of heading 4907. This is a 6-digit subheading level code.
Is the HS code for First-day covers the same in all countries?
The base HS code 970400 for First-day covers is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.