Chapter 49, Printed matter / Heading 4907

HTS 4907.00.00.00: Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed pape

Schedule text: Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; check forms; stock, share or bond certificates and similar documents of title. Classification: Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; check forms; stock, share or bond certificates and similar documents of title

General rate of duty

Free

Column 1, USITC schedule

From China, all in

20%

Priced live by the Gateway engine

Section 301 China

7.5%

List 4A

Forced labor 301

12.5%

9903.05.31

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
4907.00.00.00
0%$0.00
Section 301 China (List 4A)
7.5%$750.00
Section 301 forced labor
9903.05.31
12.5%$1,250.00
Effective duty rate
20%$2,000.00

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Questions about this example

What is HTS code 4907.00.00.00?
HTS 4907.00.00.00 covers unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed pape; the schedule's own line text is "Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; check forms; stock, share or bond certificates and similar documents of title". Its full classification path in the Harmonized Tariff Schedule of the United States is: Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognized face value; stamp-impressed paper; banknotes; check forms; stock, share or bond certificates and similar documents of title. It sits in chapter 49 (Printed matter) under heading 4907.
What is the general duty rate for HTS 4907.00.00.00?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 4907.00.00.00 from China?
Priced on $10,000 of goods, the effective duty from China is 20%: 0% general rate + 7.5% Section 301 + 12.5% forced labor. Section 301 applies (List 4A). The Section 301 forced-labor duty applies.
Which lines are related to HTS 4907.00.00.00?
Neighbouring statistical lines under the same 8-digit heading are listed on this page. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.