9704.00.00.00 - Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused, other than those of heading 4907

Heading 9704.00.00.00 specifically covers postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and similar items. This broad category encompasses both used and unused examples, provided they are not classified under heading 4907. The defining characteristic of items within this heading is their direct association with postal services or government revenue collection through stamps. Examples include definitive stamps, commemorative stamps, special issue stamps, cancellation marks impressed on envelopes, pre-stamped envelopes or postcards, and other printed items bearing imprinted postage.

Unlike preceding categories in Chapter 97, which focus on fine art, antiques, and other collector's items based on artistic merit or historical significance, heading 9704.00.00.00 is concerned with the philatelic and postal nature of the items. While some stamps or covers might possess intrinsic artistic or historical value, their classification here is primarily driven by their function as postage or revenue indicia, or as postal paraphernalia. Therefore, items classified here are distinguished from items in headings like 9701 (paintings, drawings, pastels) or 9703 (original sculptures) due to their functional origin rather than their aesthetic or artisanal qualities.

As this is a leaf node, there are no further subcategories within 9704.00.00.00. Classification within this heading hinges on the item's identity as a stamp, postmark, cover, or postal stationery. The exclusion of items covered by heading 4907 is a critical distinction; that heading often pertains to non-postage related paper, paperboard, and articles thereof, such as banknotes or other documents of value that do not serve a postal function.