Used and unused stamps of philatelic interest, as well as stamped postal stationery (envelopes or cards bearing a printed or embossed stamp), fall under heading 9704. Blank, unstamped postal paper or envelopes without a stamp are classified under heading 4907 as printed matter. The presence of a stamp or postmark is the dividing line.

No. Heading 9704 covers stamps of philatelic interest — items collected for their numismatic or historical value. Current-issue stamps acquired for actual postal use are generally not entered as imports in a commercial sense. The classification is relevant primarily for dealers and collectors importing philatelic material in bulk or as merchandise.