CLA-2-97:OT:RR:NC:N5:433
Heng Tang
Bayarea Stamps
2784 Homestead Road #185
Santa Clara, CA 95051
RE: The tariff classification of a first day cover and postage stamps from China and Japan.
Dear Heng Tang:
In your letter dated July 14, 2025, you requested a tariff classification ruling.
Item 1, the “1878 Large Dragon Issue Stamps,” are Chinese first issue perforated postage stamps depicting a
full body dragon in red, orange, and yellow print; the postage stamps are 22.5 mm in width by 26 mm in
height. The postage stamp face value denominations are 1 Candarin (yellow), 3 Candarins (red) and 5
Candarins (orange).
Item 2, the “1939, 150th Anniversary of The Founding of the United States of America,” is a Chinese issue
multi-color perforated commemorative postage stamp. The postage stamp depicts a map of China with flags
of China and the United States. The postage stamp is 51mm in width and 36mm in height.
Item 3, the “1960 Exhibition of the People’s Republic of China – First Day Cover,” is a Chinese issue
multi-color print postcard depicting iconic buildings in New York, San Francisco, and Chicago.
Item 4, the “1948 Japanese Stamps,” are 5 Japanese issue black and grey perforated postage stamps depicting
a female figure in traditional clothing.
Items 1 thru 4 are foreign postage stamps and a foreign first day cover that are not valid as domestic postage
in the United States. The postage stamps and the first day cover will be imported by stamp collectors and
stamp dealers.
The ruling request seeks classification of the subject merchandise in subheading 9704.00.0000, Harmonized
Tariff Schedule of the United States, (HTSUS), and confirmation that the articles are treated as informational
materials. We agree in part, items 1 thru 4 are not informational materials.
The applicable subheading for items 1 thru 4 will be 9704.00.0000, HTSUS, which provides for “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.” The general rate of duty will be free.
Trade Remedy:
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. [9903.01.24], in
addition to subheading 9704.00.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products from all countries
including China and Japan, will be subject to an additional 10 percent ad valorem rate of duty. At the time of
entry, you must report the Chapter 99 heading applicable to your product classification, i.e. [9903.01.25], in
addition to subheading 9704.00.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9704.00.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
[9903.88.15], in addition to subheading 9704.00.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division