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HS heading 97.04: Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07

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Key facts

Heading
97.04
Description
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07
Chapter
97: Works of art, collectors' pieces and antiques
Subheadings
1
Edition
HS2022

Summary

HS heading 97.04 covers postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07. It is in chapter 97 (works of art, collectors' pieces and antiques). It is not split further: its only subheading is 9704.00.

What this code covers

HS heading 97.04 covers postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.

It is not split further: its only subheading is 9704.00.

  • 9704.00Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07

What it doesn’t cover

Other goods of chapter 97 are classified in its other 5 headings, listed below.

  • 97.01Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques
  • 97.02Original engravings, prints and lithographs
  • 97.03Original sculpture and statuary, in any material
  • 97.05Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
  • 97.06Antiques of an age exceeding 100 years

How it is structured

Heading 97.04 is one of 6 headings in chapter 97. Its first two digits, 97, are the chapter; the next two, 04, number the heading within it. Its subheadings add two more digits (9704.00).

In other countries

No national tariff lines under heading 97.04 are live on border.bot yet. Tariffs built on the Harmonized System use its subheadings at six digits and add their own digits after them.

Frequently asked questions

What does HS heading 97.04 cover?

HS heading 97.04 covers postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.

Which chapter is HS heading 97.04 in?

HS heading 97.04 is in chapter 97 (works of art, collectors' pieces and antiques).

How many subheadings does HS heading 97.04 have?

HS heading 97.04 has one subheading, 9704.00.

Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

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