The code 9704 refers to a specific classification within the Harmonized System (HS), an internationally standardized system for classifying traded products. This code is primarily used for the categorization of various philatelic and postal items for customs and trade purposes.
Understanding HS Code 9704
HS codes are crucial for international trade, facilitating the systematic classification of goods globally. Each code represents a distinct category of products, ensuring uniformity in customs procedures, tariffs, and trade statistics. HS Code 9704 specifically groups together a range of collectible and functional postal materials.
Items Classified Under Code 9704
This heading encompasses a variety of items, whether they are in a used or unused condition. The primary items included are:
| HS Code | Description |
|---|---|
| 9704 | 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. |
More specifically, this classification includes:
- Postage Stamps: Both new and previously used stamps issued for postal services.
- Revenue Stamps: Stamps used to collect taxes or fees on documents, goods, or services.
- Stamp-Postmarks: Impressions made by stamps or machines that cancel postage stamps.
- First-Day Covers: Envelopes bearing a stamp, postmark, and cachet, issued on the first day a stamp is made available.
- Postal Stationery (Stamped Paper): Official postal items like stamped envelopes, postcards, or aerograms with imprinted stamps.
- Similar Items: Other related articles that fit this category, excluding those specifically classified under HS Code 4907 (which generally covers certain types of printed matter or paper products).
This code is often referenced in conjunction with specific trade regulations or tax schedules, such as a rate reference by SNo 261 in Sch I of Ntfn 01/2017 IGST in some jurisdictions.
