Stamps Hs Code

Stamps harmonized system code

Product Overview Stamps classified under HS Code 970400 encompass collectible postage stamps, whether used or unused, including those on original backing or mounted on album pages. These items are defined as adhesive or impressed labels issued by postal authorities primarily for postage, fiscal, or official purposes. Physically, stamps typically measure between 15 to 40 millimeters in width and height, printed on paper or similar substrate, often featuring perforated edges for separation. Quality attributes include clarity of print, color fidelity, gum condition, and absence of damage or alterations. The HS Code 970400 is subdivided into categories distinguishing unused stamps, used stamps, and those on original mounts or backing. Commercially, these stamps serve niche markets in philately, supporting collectors, dealers, and auction houses. They also fulfill regulatory compliance in postal operations and are occasionally utilized in educational or promotional settings. Their market positioning hinges on authenticated provenance, condition grading, and historical significance, offering competitive advantages in rarity and certification within international trade. HS Code Classification & Trade Specifications HS Code 970400 belongs to Chapter 97: “Works of Art, Collectors’ Pieces and Antiques,” with Heading 9704 specifically dedicated to “Postage or revenue stamps, stamp-impressed paper (stamped paper), and the like, used or unused.” The six-digit structure breaks down as 97 (Chapter), 04 (Heading), with further subheadings differentiating between used and unused stamps or those on original mounts. Classification under this code is justified by the stamps’ collectible nature and their status as tangible postal artifacts rather than consumable goods. Trade considerations emphasize protective packaging—acid-free envelopes or plastic sleeves—to preserve integrity during international shipment, often accompanied by humidity and temperature controls to prevent degradation. Quality standards adhere to ISO 18315 for philatelic materials and comply with WTO agreements on customs valuation and documentation accuracy. Proper declaration under HS 970400 facilitates customs clearance, ensuring alignment with harmonized tariff schedules and minimizing disputes in import/export procedures.

Stamps Chapter Note

1.- This Chapter does not cover : (a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07; (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or (c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03). 2.- Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. 3.- For the purposes of heading 97.02, the expression “original engravings, prints and lithographs” means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process. 4.- Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. 5.- (A) Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of the Nomenclature. (B) Heading 97.06 does not apply to articles of the preceding headings of this Chapter. 6.- Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately.