WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
97.04 - Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the hke, used or unused, other than those of heading 49.07. This heading covers the following products used or unused, other than those of heading 49.07 : (A) Postage stamps of all kinds, i.e., the stamps of the kind normally used for affixing to correspondence or postal packages; " postage due " stamps, etc. (B) Revenue stamps of all kinds, i.e., receipt stamps, registration stamps, circulation permit stamps, consular stamps, stamped revenue bands, etc. (C) Stam -postmarks, i.e., letters bearing a postmark, but no postage stamps, used before the introc?'uction of postage stamps. (D) Postage stamps stuck on envelopes or cards, including "first-day covers ", which are erlvelo es, usually marked" first-da ", bearin a postage stamp (or a set of posta e stamps? postmarked with its date o issue, anf" maximum cards ". The latter are car s beann a postage starflp and a reproduction of the stamp's design. The postage stamp is cancel ed with an ord?nary or special date-stamp showing the place associated with the design and the date of issue. % f (E) Postal stationery (stamped paper), i.e., fi-anked envelopes, letter-cards, postcards, newspaper wrappers, etc. The articles of this headin may be resented in bulk (s arate stamps, date-stamped comers, complete sheets), or in col!Iections. A burns containing col ections of such articles are treated as forming part of the collections provided they are of a value normal to the collection. P "P The heading excludes : (a) Maximum cards and first-da covms (whether or not illustrated) not bearing postage stamps (beading 48.17 or Chapter 49r (b) Unused ostage or revenue stamps, postal stationery (stamped pa er) or the like, of current or new issue in %e country in which they have, or will have, a remgnised ace value (beading 49.07). F (c) Vcuchers in the form of" savings stamps " issued by private or commercial bodies to customers, and stamps sometimes issued by retailers to their customers as a rebate on purchases (heading 49.11). -
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.