# 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

> 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. National tariff lines under heading 97.04 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/9704
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 97](https://border.bot/hs-codes/97) / [97.04](https://border.bot/hs-codes/9704)

## 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

## 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.

- [9704.00](https://border.bot/hs-codes/970400) 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

## What it doesn’t cover

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

- [97.01](https://border.bot/hs-codes/9701) Paintings, 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
- [97.02](https://border.bot/hs-codes/9702) Original engravings, prints and lithographs
- [97.03](https://border.bot/hs-codes/9703) Original sculpture and statuary, in any material
- [97.05](https://border.bot/hs-codes/9705) Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest
- [97.06](https://border.bot/hs-codes/9706) Antiques 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

National tariff lines under heading 97.04 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/970400): 1 line, used by 1 other country

- Previous heading: [97.03](https://border.bot/hs-codes/9703) Original sculpture and statuary, in any material
- Next heading: [97.05](https://border.bot/hs-codes/9705) Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest

## 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.

### Which countries’ tariffs list national lines under HS heading 97.04?

National tariff lines under heading 97.04 are live on border.bot for the United States (1 line, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 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.

Machine-readable: https://border.bot/hs-codes/9704.json