Chapter 97 covers works of art, collectors' pieces and antiques, including paintings, sculptures, stamps, coins, antiques and other items of artistic, historical or collectible value. Goods in this chapter are generally not for daily consumption but for appreciation, investment or cultural preservation. HS code 9704 specifically refers to stamps and similar collectors' items, such as first day covers, postmarks, etc., distinguished from general printed matter (Chapter 49) and ordinary collectibles (such as 9705, 9706). Heading 9704 includes used or unused postage stamps, revenue stamps, first day covers, postmarks, stamped envelopes and similar items, but they must have collectible value or philatelic significance. It does not include ordinary unused stamps (if used as prepaid postage vouchers, classified under Chapter 49) or precious metal stamps as investment items (possibly classified under Chapter 71). This heading emphasizes the philatelic or collectible nature of the items. Code 970400 is a 6-digit subheading: the first 2 digits '97' represent Chapter 97 (works of art, collectors' pieces and antiques); digits 3-4 '04' represent heading 9704 (stamps and similar collectors' items); digits 5-6 '00' indicate that there is no further subdivision under this heading, and all stamps and similar collectors' items meeting the description are classified under this code. Therefore, 970400 fully represents 'stamps and similar collectors' items', with no finer classification. This commodity is classified under 9704 rather than Chapter 49 (printed matter) or 9705 (collectors' pieces), because its core value lies in philately or historical collection, rather than as a postage voucher or general printed matter. If stamps are unused and intended for mailing, they should be classified under Chapter 49; if made of precious metal and the value lies mainly in the material, they may be classified under Chapter 71. 9704 specifically targets stamps and similar items of collectible significance.

Product Name: Describe the product name in detail, such as 'stamp', 'first day cover', 'postmark', etc., and it must be consistent with the actual item. Purpose: State whether it is for collection, philately or investment, and clarify that it is not for mailing purposes. Condition: Indicate 'used' or 'unused', and whether it is cancelled. Country/Region of Issue: Fill in the country or region of issue of the stamp, such as 'China', 'United Kingdom'. Year of Issue: Provide the year of issue of the stamp, which helps determine historical value. Theme: Describe the theme of the stamp, such as 'animals', 'celebrities', for easy classification. Whether Complete Set: Indicate whether it is a complete set or a single piece; a complete set may affect value. Material: State the material, such as 'paper', 'silk'; precious metals must be specially noted. Customs declaration example: Product Name: Cancelled stamp Purpose: Philatelic collection Condition: Used (cancelled) Country of Issue: China Year of Issue: 1980 Theme: Zodiac Whether Complete Set: Single piece Material: Paper Remarks: No precious metal content, not for mailing. Declaring unused stamps as collectibles when they should actually be classified under Chapter 49. Ignoring the year of issue and theme, causing customs to be unable to confirm collectible value. Failing to indicate whether cancelled, possibly being mistaken for a postage voucher.

The core basis for classification is whether the item has philatelic or collectible value, rather than its function as a postage voucher. According to HS notes, 9704 includes used or unused stamps, revenue stamps, first day covers, postmarks, etc., but they must be for collection. If stamps are unused and intended for mailing, they are classified under Chapter 49; if the value of precious metal stamps lies mainly in the material, they are classified under Chapter 71. Customs will examine the condition, issuance background and purpose of the item. 4907 Unused stamps: 4907 is unused stamps as postage vouchers; 9704 is stamps for collection, usually used or with philatelic value. 9705 Collectors' pieces (of zoological, botanical, etc. value): 9705 includes specimens, minerals and other collectors' pieces; 9704 specifically refers to stamps and similar philatelic items. 9706 Antiques (over 100 years old): 9706 is antiques; if stamps are over 100 years old and are antiques, they may be classified under 9706; but stamps are usually still classified under 9704. 7118 Precious metal stamps: 7118 is articles of precious metal; if the stamp material is precious metal and the value lies in the material, classify under 7118; otherwise classify under 9704. 4911 Other printed matter: 4911 is other printed matter, such as posters; 9704 is stamps and similar collectors' items with philatelic significance. Is the item for philately or collection? Has the stamp been used or cancelled? Does it have historical or cultural value? Is the material non-precious metal? Has it not been used as a postage voucher?

How to determine whether a stamp should be classified under 9704 or 4907? The key is the purpose: if the stamp is unused and intended for mailing, classify under 4907; if for collection, even if unused, it may be classified under 9704. Customs will examine the condition and commercial background. It is recommended to clearly state 'for collection' and provide evidence when declaring. Are cancelled stamps always classified under 9704? Not necessarily. Cancelled stamps are generally regarded as used and have philatelic value, usually classified under 9704. But if imported in bulk for paper pulp recycling, they may be classified under other chapters. It needs to be judged based on purpose and condition. How are precious metal stamps classified? If the stamp material is precious metal and the value lies mainly in the material, it should be classified under Chapter 71; if the precious metal is only decorative and the core value lies in philately, classify under 9704. When declaring, the material and value composition must be stated. Are first day covers and postmarks classified under 9704? Yes, first day covers, postmarks, stamped envelopes and similar philatelic items are all classified under 9704. However, it must be ensured that they have collectible significance, rather than being ordinary envelopes. Are stamps over 100 years old classified under 9706? Not necessarily. 9706 is antiques, but stamps are usually still classified under 9704, unless their overall value as antiques far exceeds their philatelic value. Customs will judge based on the essential character. What additional documents are required for importing stamps? In addition to the regular customs declaration, certificates of issue, collection certificates, valuation reports, etc. may be required to prove their collectible nature and value. Specific requirements vary by country. How to check the tax rate for 970400? Tax rates vary by country, trade agreement and country of origin. The latest information can be obtained through customs official websites, tariff query systems or by consulting a customs broker. Note that tax rates may change; it is recommended to rely on official publications. How to declare stamps sold via cross-border e-commerce? They must be declared under 970400, providing detailed product name, purpose, condition, etc. If sold in bulk, an import license or cultural department approval may be required. It is recommended to consult customs in advance.