WEBVTT 00:00:00.000 --> 00:03:36.501 [Captioner is standing by]. 00:03:36.501 --> 00:03:37.042 >> CALENTHIA BANKS: Good 00:03:37.042 --> 00:03:37.918 afternoon, everyone. Thank you 00:03:37.918 --> 00:03:38.999 for joining us today for the 00:03:38.999 --> 00:03:40.709 classification of stamps heading 00:03:40.709 --> 00:03:44.999 9704 webinar. Today's webinar 00:03:44.999 --> 00:03:47.042 is part of the National 00:03:47.042 --> 00:03:49.751 Commodity Specialist Division, 00:03:49.751 --> 00:03:53.626 Office of Trades webinar series. 00:03:53.626 --> 00:03:55.250 This webinar is expected to run 00:03:55.250 --> 00:03:56.999 for the duration of one-hour. 00:03:56.999 --> 00:03:58.792 We have a few housekeeping 00:03:58.792 --> 00:04:00.417 items. We ask that everyone 00:04:00.417 --> 00:04:06.209 please mute themselves so we can 00:04:06.209 --> 00:04:08.876 keep the call clear of 00:04:08.876 --> 00:04:10.292 background noise. If you have 00:04:10.292 --> 00:04:11.918 questions or comments, type them 00:04:11.918 --> 00:04:13.250 in the chat box. 00:04:13.250 --> 00:04:14.459 We'll answer questions at the 00:04:14.459 --> 00:04:15.584 end of the presentation. 00:04:15.584 --> 00:04:17.167 Today's presenter is National 00:04:17.167 --> 00:04:23.999 Import Specialist, Dharmendra 00:04:23.999 --> 00:04:26.334 Lilia. We'll turn it over to 00:04:26.334 --> 00:04:32.542 Mr. Lilia, thank you. 00:04:32.542 --> 00:04:33.083 >> DHARMENDRA LILIA: Good 00:04:33.083 --> 00:04:33.999 morning and good afternoon. On 00:04:33.999 --> 00:04:36.876 behalf of the Office of Trade, 00:04:36.876 --> 00:04:38.959 Office of Regulations and 00:04:38.959 --> 00:04:41.999 Rulings and National Commodity 00:04:41.999 --> 00:04:43.959 Specialist Division, welcome. 00:04:43.959 --> 00:04:46.209 I'm Dharmendra Lilia, national 00:04:46.209 --> 00:04:49.125 import specialist 433. I will 00:04:49.125 --> 00:04:51.626 be leading today's materials on 00:04:51.626 --> 00:05:07.292 stamps of heading 9704. 00:05:07.292 --> 00:05:10.375 I work with national import 00:05:10.375 --> 00:05:11.667 specialist associate 00:05:11.667 --> 00:05:16.292 Rumana Rafiq, we're responsible 00:05:16.292 --> 00:05:22.626 for all of chapter 97 headings, 00:05:22.626 --> 00:05:23.876 encompassing seats, works of 00:05:23.876 --> 00:05:25.999 art, collectors pieces and 00:05:25.999 --> 00:05:27.626 antiques. 00:05:27.626 --> 00:05:28.999 As mentioned, the presentation 00:05:28.999 --> 00:05:31.999 will be approximately one hour, 00:05:31.999 --> 00:05:37.000 questions should be saved for 00:05:37.000 --> 00:05:39.459 the end or afterwards, via 00:05:39.459 --> 00:05:39.999 e-mail. 00:05:39.999 --> 00:05:41.125 If you do have specific 00:05:41.125 --> 00:05:42.584 questions, take note of the 00:05:42.584 --> 00:05:43.959 slide number so we can refer 00:05:43.959 --> 00:05:45.709 back to during the question 00:05:45.709 --> 00:05:51.125 session. 00:05:51.125 --> 00:05:53.334 Please take note of the CBM 00:05:53.334 --> 00:06:07.542 mission statement. 00:06:07.542 --> 00:06:08.918 As we proceed through the 00:06:08.918 --> 00:06:10.042 presentation, note that 00:06:10.042 --> 00:06:12.667 materials are for informational 00:06:12.667 --> 00:06:14.250 purposes only and intended as 00:06:14.250 --> 00:06:15.999 guidance. Reliance solely on 00:06:15.999 --> 00:06:16.999 these materials is not 00:06:16.999 --> 00:06:32.000 considered reasonable care. 00:06:32.000 --> 00:06:38.876 Audio-visual media is for visual 00:06:38.876 --> 00:06:50.417 purposes. Many complicated 00:06:50.417 --> 00:06:51.626 factors are involved in customs 00:06:51.626 --> 00:06:56.792 issues. Finding ruling requests 00:06:56.792 --> 00:06:59.999 can be submitted via the below 00:06:59.999 --> 00:07:04.125 hyperlink. 00:07:04.125 --> 00:07:06.292 The left graphic depicts the 00:07:06.292 --> 00:07:14.584 British Guiana 1 cent magenta, 00:07:14.584 --> 00:07:17.459 the world's rarest stamp dating 00:07:17.459 --> 00:07:22.709 to 1856. The stamp is on 00:07:22.709 --> 00:07:25.584 magenta colored paper, inked in 00:07:25.584 --> 00:07:28.792 blank and octagon shape. 00:07:28.792 --> 00:07:31.709 The right graphic depicts a 00:07:31.709 --> 00:07:34.000 profile of young Queen Victoria 00:07:34.000 --> 00:07:35.999 and known to collectors as Penny 00:07:35.999 --> 00:07:39.125 Black. First appearing in 1840, 00:07:39.125 --> 00:07:40.834 the Penny Black is considered 00:07:40.834 --> 00:07:43.250 the world's first adhesive 00:07:43.250 --> 00:07:49.542 stamp. 00:07:49.542 --> 00:07:50.999 Provided here are today's 00:07:50.999 --> 00:07:52.876 topics. Our discussion will 00:07:52.876 --> 00:07:56.167 focus on the explanatory notes, 00:07:56.167 --> 00:07:58.876 excluded and subject articles, 00:07:58.876 --> 00:08:02.209 chapter 97 notes, classification 00:08:02.209 --> 00:08:05.459 considerations, a few exercises 00:08:05.459 --> 00:08:16.501 and the case study. 00:08:16.501 --> 00:08:18.999 Take note, section 10, chapter 00:08:18.999 --> 00:08:21.501 49 and heading 4907 of the 00:08:21.501 --> 00:08:24.125 explanatory notes identifies 00:08:24.125 --> 00:08:26.918 specific terminology that will 00:08:26.918 --> 00:08:29.501 present themselves in chapter 00:08:29.501 --> 00:08:36.999 97. We will cover with a few 00:08:36.999 --> 00:08:40.834 examples. I cite this slide we 00:08:40.834 --> 00:08:43.125 we're all on the same page as to 00:08:43.125 --> 00:08:45.417 the source of the terms, such as 00:08:45.417 --> 00:08:49.125 printed stamps, postage stamps, 00:08:49.125 --> 00:08:51.000 et cetera, as they appear in 00:08:51.000 --> 00:08:58.999 chapter 97, heading 9704. 00:08:58.999 --> 00:08:59.999 Identified here is the 00:08:59.999 --> 00:09:02.834 ten-digit statistical suffix and 00:09:02.834 --> 00:09:05.042 article description of where 00:09:05.042 --> 00:09:08.542 postage or revenue stamps, not 00:09:08.542 --> 00:09:23.709 of heading 4907 are classified. 00:09:23.709 --> 00:09:25.999 Used or unused. Identified 00:09:25.999 --> 00:09:28.834 here is the heading 9704, 00:09:28.834 --> 00:09:30.999 article description as it is 00:09:30.999 --> 00:09:32.918 written. 00:09:32.918 --> 00:09:35.999 I highlighted used or unused 00:09:35.999 --> 00:09:38.999 because we need to be mindful of 00:09:38.999 --> 00:09:45.125 the stamp in its condition at 00:09:45.125 --> 00:09:54.000 the time of U.S. importation. 00:09:54.000 --> 00:09:55.751 Let's consider U.S. domestic 00:09:55.751 --> 00:09:56.375 stamps. 00:09:56.375 --> 00:10:00.375 Heading 9704 includes U.S. 00:10:00.375 --> 00:10:01.584 domestic stamps that haven't 00:10:01.584 --> 00:10:03.626 been -- I'm sorry -- U.S. 00:10:03.626 --> 00:10:06.459 domestic stamps that have been 00:10:06.459 --> 00:10:08.667 used. 00:10:08.667 --> 00:10:12.042 Additionally, heading 9704 00:10:12.042 --> 00:10:15.792 includes U.S. domestic stamps 00:10:15.792 --> 00:10:21.501 not of current or new issue. 00:10:21.501 --> 00:10:26.125 Current or new issue, U.S. 00:10:26.125 --> 00:10:29.000 domestic stamps are classified 00:10:29.000 --> 00:10:34.042 elsewhere. 00:10:34.042 --> 00:10:38.876 For example, in this graphic, 00:10:38.876 --> 00:10:44.876 we have a stamp from 1871. It 00:10:44.876 --> 00:10:47.083 is a U.S. domestic stamp, it is 00:10:47.083 --> 00:10:49.584 unused and most-importantly, 00:10:49.584 --> 00:10:51.292 it's not of current or 00:10:51.292 --> 00:10:53.999 newly-issued. 00:10:53.999 --> 00:10:56.584 With that in mind, I ask you, 00:10:56.584 --> 00:10:58.999 do you think this stamp is 00:10:58.999 --> 00:11:01.999 classified in chapter 97 or 00:11:01.999 --> 00:11:04.999 elsewhere? If you wouldn't 00:11:04.999 --> 00:11:06.792 mind, take a few moments and 00:11:06.792 --> 00:11:08.626 type any responses that you may 00:11:08.626 --> 00:11:35.709 have in the chat box. 00:11:35.709 --> 00:11:37.375 Perfect. It looks like we're 00:11:37.375 --> 00:11:39.667 all on the same page. This 00:11:39.667 --> 00:11:42.375 stamp is classified in heading 00:11:42.375 --> 00:11:48.542 9704. Let's move on. 00:11:48.542 --> 00:11:53.334 Let's consider foreign stamps. 00:11:53.334 --> 00:11:56.125 Used and unused foreign stamps 00:11:56.125 --> 00:12:01.125 are classified in heading 9704. 00:12:01.125 --> 00:12:04.250 The rationale tells us both used 00:12:04.250 --> 00:12:08.000 and unused foreign stamps are 00:12:08.000 --> 00:12:11.999 not valid as U.S. postage. 00:12:11.999 --> 00:12:15.876 Also, it would be illegal for a 00:12:15.876 --> 00:12:18.999 country to use in its domestic 00:12:18.999 --> 00:12:22.042 mail system, a foreign country's 00:12:22.042 --> 00:12:26.999 stamps. 00:12:26.999 --> 00:12:28.876 In this graphic, we have a 00:12:28.876 --> 00:12:31.792 Chinese postage stamp. It is 00:12:31.792 --> 00:12:36.334 unused, it is not valid as U.S. 00:12:36.334 --> 00:12:39.959 postage. This stamp would be 00:12:39.959 --> 00:12:45.125 classified in heading 9704. 00:12:45.125 --> 00:12:46.999 With that said, we will see 00:12:46.999 --> 00:12:49.375 this dynamic play out in the 00:12:49.375 --> 00:12:50.542 examples throughout this 00:12:50.542 --> 00:13:00.834 presentation. The Customs 00:13:00.834 --> 00:13:01.417 Ruling Online Search System, 00:13:01.417 --> 00:13:04.999 CROSS, is a fine resource 00:13:04.999 --> 00:13:06.000 platform for United States 00:13:06.000 --> 00:13:07.792 tariff classification and other 00:13:07.792 --> 00:13:10.125 subject areas. 00:13:10.125 --> 00:13:12.000 In preparation for our webinar, 00:13:12.000 --> 00:13:14.000 I have conducted research and 00:13:14.000 --> 00:13:16.083 will speak to a few of the 00:13:16.083 --> 00:13:19.000 rulings wherein classification 00:13:19.000 --> 00:13:23.751 in chapter 97 was determined and 00:13:23.751 --> 00:13:32.999 heading 9704 was considered. 00:13:32.999 --> 00:13:34.999 If submitting a binding ruling 00:13:34.999 --> 00:13:39.459 request for heading 9704, the 00:13:39.459 --> 00:13:41.999 below items will aid this office 00:13:41.999 --> 00:13:45.999 in research, analysis, and a 00:13:45.999 --> 00:13:49.250 decision of a ten-digit HTS 00:13:49.250 --> 00:13:50.626 number. 00:13:50.626 --> 00:13:53.709 Items three and seven are 00:13:53.709 --> 00:13:56.584 particularly important and will 00:13:56.584 --> 00:13:58.999 be critical when considering if 00:13:58.999 --> 00:14:03.417 heading 9704 is appropriate. 00:14:03.417 --> 00:14:04.999 Providing these items in your 00:14:04.999 --> 00:14:07.209 initial binding ruling request 00:14:07.209 --> 00:14:11.125 will minimize our office, 00:14:11.125 --> 00:14:12.709 issuing a rejection letter, just 00:14:12.709 --> 00:14:13.999 to obtain additional 00:14:13.999 --> 00:14:33.292 information. 00:14:33.292 --> 00:14:35.167 The explanatory notes are the 00:14:35.167 --> 00:14:36.667 official guidelines of the trade 00:14:36.667 --> 00:14:44.167 community. Before you are a few 00:14:44.167 --> 00:14:45.501 questions to consider prior to 00:14:45.501 --> 00:14:48.125 final classification decision. 00:14:48.125 --> 00:14:50.542 Individuals should be mindful 00:14:50.542 --> 00:14:56.334 of questions 1, 2, and 11. 00:14:56.334 --> 00:14:59.334 Additionally, individuals should 00:14:59.334 --> 00:15:01.751 be mindful of certain 00:15:01.751 --> 00:15:03.999 terminology when it comes to 00:15:03.999 --> 00:15:09.459 question 5 through 10. We will 00:15:09.459 --> 00:15:11.250 cover these in our discussion, 00:15:11.250 --> 00:15:12.876 but for right now, keep these 00:15:12.876 --> 00:15:22.417 points in mind. 00:15:22.417 --> 00:15:24.876 Provided here are a few 00:15:24.876 --> 00:15:26.999 milestones in stamp history and 00:15:26.999 --> 00:15:30.999 postal reform. As early as 00:15:30.999 --> 00:15:33.999 1680, a formal mail system was 00:15:33.999 --> 00:15:38.042 established in England wherein 00:15:38.042 --> 00:15:42.918 paid postage was identified via 00:15:42.918 --> 00:15:47.042 hand stamps on mailed articles. 00:15:47.042 --> 00:15:50.083 Benjamin Franklin and James 00:15:50.083 --> 00:15:55.167 Chalmers of the United States, 00:15:55.167 --> 00:16:03.999 curry Treffenberg of Sweden and 00:16:03.999 --> 00:16:08.834 Sir Rowland Hill contributed to 00:16:08.834 --> 00:16:09.999 development of individual 00:16:09.999 --> 00:16:13.584 stamps, sheets of stamps, 00:16:13.584 --> 00:16:17.209 adhesive stamps, prepaid and 00:16:17.209 --> 00:16:19.125 rubber stamps as well as a 00:16:19.125 --> 00:16:22.959 uniform rate of postage for 00:16:22.959 --> 00:16:30.999 foreign and inland letters. 00:16:30.999 --> 00:16:34.999 Chapter 97, note 1A tells us 00:16:34.999 --> 00:16:39.000 this chapter doesn't cover 00:16:39.000 --> 00:16:41.000 unused postage or revenue 00:16:41.000 --> 00:16:43.751 stamps, postal stationary or the 00:16:43.751 --> 00:16:54.918 like. Of heading 4907. 00:16:54.918 --> 00:17:00.292 Chapter 97, note 5A tells us 00:17:00.292 --> 00:17:01.999 articles of this chapter are to 00:17:01.999 --> 00:17:03.999 be classified in this chapter 00:17:03.999 --> 00:17:06.999 and not in any other chapter of 00:17:06.999 --> 00:17:12.459 the tariff schedule. 00:17:12.459 --> 00:17:16.667 Chapter 97, note 5B tells us 00:17:16.667 --> 00:17:20.792 heading 9706 doesn't apply to 00:17:20.792 --> 00:17:22.999 articles of the proceeding 00:17:22.999 --> 00:17:26.125 headings of this chapter. 00:17:26.125 --> 00:17:30.000 With regard to chapter 97 note 00:17:30.000 --> 00:17:33.999 1A, note 5A and note 5B, for the 00:17:33.999 --> 00:17:37.083 moment, remain mindful of these 00:17:37.083 --> 00:17:38.999 notes. We will revisit with 00:17:38.999 --> 00:17:41.999 examples and a few points of 00:17:41.999 --> 00:17:48.042 clarification. 00:17:48.042 --> 00:17:52.292 Before you is a 1 cent postage 00:17:52.292 --> 00:17:54.250 stamp depicting former 00:17:54.250 --> 00:17:57.000 postmaster general Benjamin 00:17:57.000 --> 00:17:57.626 Franklin. 00:17:57.626 --> 00:18:03.000 The year of issue, issuing 00:18:03.000 --> 00:18:04.959 country, denomination and 00:18:04.959 --> 00:18:07.209 related article description are 00:18:07.209 --> 00:18:09.876 a few of the elements found on a 00:18:09.876 --> 00:18:18.209 stamp. A stamp will identify 00:18:18.209 --> 00:18:19.959 the face value, issuing country 00:18:19.959 --> 00:18:22.999 and certain design, at minimum. 00:18:22.999 --> 00:18:25.167 The inclusion or exclusion of 00:18:25.167 --> 00:18:28.083 certain stamp elements are used 00:18:28.083 --> 00:18:34.334 to aid in the detection of 00:18:34.334 --> 00:18:36.125 counterfeit versus authentic 00:18:36.125 --> 00:18:42.792 stamps. 00:18:42.792 --> 00:18:44.999 The top left graphic offers 00:18:44.999 --> 00:18:47.000 serration types, such as 00:18:47.000 --> 00:18:54.999 perforation, rouletting and die 00:18:54.999 --> 00:18:55.584 cutting. 00:18:55.584 --> 00:19:01.542 The stamp is identified by 00:19:01.542 --> 00:19:06.999 odontometer measuring pref 00:19:06.999 --> 00:19:09.042 radiations along the stamp and 00:19:09.042 --> 00:19:11.999 grid. It's of importance to 00:19:11.999 --> 00:19:15.000 stamp collectors who use it in 00:19:15.000 --> 00:19:16.501 determining value, rarity and AU 00:19:16.501 --> 00:19:26.999 ten toxicity. 00:19:26.999 --> 00:19:28.626 Watermarks are patterns used by 00:19:28.626 --> 00:19:30.125 governments to deter 00:19:30.125 --> 00:19:31.999 counterfeiting and aid in stamp 00:19:31.999 --> 00:19:36.918 identification. The first row 00:19:36.918 --> 00:19:40.999 of graphics is of a Nigerian 00:19:40.999 --> 00:19:43.125 stamp where the British crown 00:19:43.125 --> 00:19:45.292 watermark is identified and 00:19:45.292 --> 00:19:46.334 authenticated through the use of 00:19:46.334 --> 00:19:49.584 an electronic scanning method. 00:19:49.584 --> 00:19:51.999 The second row of graphics is 00:19:51.999 --> 00:19:55.751 of a U.S. postal stamp wherein a 00:19:55.751 --> 00:19:57.876 chemical method is used to 00:19:57.876 --> 00:20:02.999 identify respective watermarks. 00:20:02.999 --> 00:20:08.834 In the last three graphics, a 00:20:08.834 --> 00:20:09.999 side profile of a person is 00:20:09.999 --> 00:20:10.751 visible. 00:20:10.751 --> 00:20:12.792 Additionally, the chemical 00:20:12.792 --> 00:20:16.375 reaction reveals a letter U and 00:20:16.375 --> 00:20:25.709 a letter P as the watermarks. 00:20:25.709 --> 00:20:28.000 The explanatory notes of 00:20:28.000 --> 00:20:30.918 heading 9704 identifies three 00:20:30.918 --> 00:20:33.626 groups of items not classified 00:20:33.626 --> 00:20:36.876 in this heading. 00:20:36.876 --> 00:20:38.584 Let's now cover each one in 00:20:38.584 --> 00:20:41.334 detail along with some graphics 00:20:41.334 --> 00:20:50.792 to offer clarity. 00:20:50.792 --> 00:20:55.000 The center graphic is a first 00:20:55.000 --> 00:20:58.083 day cover depicting the national 00:20:58.083 --> 00:21:00.999 World War II Memorial. The top 00:21:00.999 --> 00:21:06.626 right graphic is a maximum card 00:21:06.626 --> 00:21:08.709 from 1881 issued by the American 00:21:08.709 --> 00:21:11.209 Bank Note Company of New York. 00:21:11.209 --> 00:21:15.167 The bottom right graphic is a 00:21:15.167 --> 00:21:18.250 maximum card depicting a steam 00:21:18.250 --> 00:21:21.250 engine of Zimbabwe. Although 00:21:21.250 --> 00:21:24.834 each of these is a form of 00:21:24.834 --> 00:21:27.417 postal stationary, please refer 00:21:27.417 --> 00:21:29.501 to the highlighted terms from 00:21:29.501 --> 00:21:40.709 the explanatory notes. These 00:21:40.709 --> 00:21:44.167 three items don't bear postage 00:21:44.167 --> 00:21:46.626 stamps, nor postmark and are 00:21:46.626 --> 00:21:48.459 therefore excluded from heading 00:21:48.459 --> 00:21:55.834 9704. 00:21:55.834 --> 00:21:57.334 Provided here are examples of 00:21:57.334 --> 00:22:00.250 revenue stamps with no face 00:22:00.250 --> 00:22:03.000 value, revenue stamps with face 00:22:03.000 --> 00:22:07.334 value. As well as postal 00:22:07.334 --> 00:22:10.792 stationary. These items are 00:22:10.792 --> 00:22:14.501 unused. Additionally, these 00:22:14.501 --> 00:22:19.167 items are of current or of new 00:22:19.167 --> 00:22:24.000 issue in a country and they have 00:22:24.000 --> 00:22:27.375 or will have a recognized face 00:22:27.375 --> 00:22:30.000 value. 00:22:30.000 --> 00:22:33.083 These examples are excluded 00:22:33.083 --> 00:22:45.751 from heading 9704. The last 00:22:45.751 --> 00:22:48.083 group of heading 9704 excluded 00:22:48.083 --> 00:22:50.334 articles are vouchers. Private 00:22:50.334 --> 00:22:53.918 or commercial vouchers as well 00:22:53.918 --> 00:22:56.542 as retail or rebate stamps are 00:22:56.542 --> 00:23:05.999 examples of excluded articles. 00:23:05.999 --> 00:23:15.000 They are classified elsewhere. 00:23:15.000 --> 00:23:18.959 Here we have the heading 9704 00:23:18.959 --> 00:23:19.792 exclusions. 00:23:19.792 --> 00:23:28.167 Moving on, the red box is the 00:23:28.167 --> 00:23:33.999 9704 heading explanatory note as 00:23:33.999 --> 00:23:35.375 it is written. There are five 00:23:35.375 --> 00:23:37.250 main groups. We will cover each 00:23:37.250 --> 00:23:49.999 one in detail. The Turks and 00:23:49.999 --> 00:23:53.999 Caicos islands stamp, the Cayman 00:23:53.999 --> 00:23:56.250 islands stamp and postage stamp 00:23:56.250 --> 00:23:59.626 of Jamaica are not of current or 00:23:59.626 --> 00:24:03.250 new issue. Additionally, they 00:24:03.250 --> 00:24:06.042 cannot be used as postage in the 00:24:06.042 --> 00:24:09.334 United States. 00:24:09.334 --> 00:24:12.501 The Cayman islands stamp and 00:24:12.501 --> 00:24:15.167 Jamaican stamp are used. 00:24:15.167 --> 00:24:19.125 Meaning, you can see from within 00:24:19.125 --> 00:24:20.751 the graphics, they have a 00:24:20.751 --> 00:24:28.209 postmark. The Turks and Caicos 00:24:28.209 --> 00:24:29.999 islands stamp is unused. 00:24:29.999 --> 00:24:31.959 If this stamp were to be 00:24:31.959 --> 00:24:34.209 imported into the United States, 00:24:34.209 --> 00:24:37.918 it meets the terms of heading 00:24:37.918 --> 00:24:40.999 9704. In that it is a postage 00:24:40.999 --> 00:24:45.999 stamp, it is unused, it is not 00:24:45.999 --> 00:24:49.542 of current or new issue and 00:24:49.542 --> 00:24:53.417 most-importantly, the stamp 00:24:53.417 --> 00:25:09.999 cannot be used as U.S. postage. 00:25:09.999 --> 00:25:11.459 A few types of revenue stamps 00:25:11.459 --> 00:25:14.375 are identified in grouping B. 00:25:14.375 --> 00:25:16.125 We'll spend time on the next few 00:25:16.125 --> 00:25:18.000 slides discussing each type. 00:25:18.000 --> 00:25:21.999 First, receipt stamps. They 00:25:21.999 --> 00:25:24.999 are a type of tax stamp affixed 00:25:24.999 --> 00:25:30.459 to a commodity, such as tobacco, 00:25:30.459 --> 00:25:32.375 newspapers, alcohol, hunting 00:25:32.375 --> 00:25:35.876 licenses, et cetera. 00:25:35.876 --> 00:25:37.792 In our first graphic, it is a 00:25:37.792 --> 00:25:42.334 16 and 2/3 cent beer stamp from 00:25:42.334 --> 00:25:48.834 1871. 00:25:48.834 --> 00:25:50.250 The second graphic is a revenue 00:25:50.250 --> 00:25:51.918 stamp of India. The final 00:25:51.918 --> 00:25:54.999 graphic is an inland revenue 00:25:54.999 --> 00:26:03.209 stamp of British Guiana. Each 00:26:03.209 --> 00:26:04.709 contains one or more of the 00:26:04.709 --> 00:26:05.918 distinguishing elements we 00:26:05.918 --> 00:26:08.751 previously identified. Each 00:26:08.751 --> 00:26:11.250 stamp is within the context of 00:26:11.250 --> 00:26:22.000 heading 9704 explanatory notes. 00:26:22.000 --> 00:26:24.125 Registration stamps are another 00:26:24.125 --> 00:26:27.417 form of revenue stamps. These 00:26:27.417 --> 00:26:34.959 stamps are not valid as postage. 00:26:34.959 --> 00:26:36.751 Respective fees are more so 00:26:36.751 --> 00:26:37.999 associated with special care and 00:26:37.999 --> 00:26:40.083 handling of certain packages. 00:26:40.083 --> 00:26:45.000 In 1913, the United States 00:26:45.000 --> 00:26:46.626 discontinued registration stamps 00:26:46.626 --> 00:26:51.292 because of confusion and misuse. 00:26:51.292 --> 00:26:53.667 In history, registration stamps 00:26:53.667 --> 00:26:55.584 have been used in other 00:26:55.584 --> 00:27:04.626 countries as well. 00:27:04.626 --> 00:27:08.417 Take for instance, the Quebec 00:27:08.417 --> 00:27:09.999 registration stamp and Canada 00:27:09.999 --> 00:27:12.250 gas inspection stamp. For 00:27:12.250 --> 00:27:13.250 simplicity purposes, 00:27:13.250 --> 00:27:14.959 registration stamps are a type 00:27:14.959 --> 00:27:16.209 of revenue stamp. 00:27:16.209 --> 00:27:18.709 To reinforce some of our 00:27:18.709 --> 00:27:22.000 earlier discussion points, one, 00:27:22.000 --> 00:27:25.999 these are revenue stamps. Two, 00:27:25.999 --> 00:27:30.083 we don't see a postmark, so, 00:27:30.083 --> 00:27:32.999 indicative of them being unused. 00:27:32.999 --> 00:27:37.125 Three, they are only valid in 00:27:37.125 --> 00:27:39.792 the country in which they were 00:27:39.792 --> 00:27:44.083 issued. For purposes of 00:27:44.083 --> 00:27:46.999 classification, heading 9704 is 00:27:46.999 --> 00:27:59.626 appropriate. 00:27:59.626 --> 00:28:02.125 Circulation permit stamps are 00:28:02.125 --> 00:28:04.250 revenue stamps. Examples 00:28:04.250 --> 00:28:06.999 include U.S. postage permit 00:28:06.999 --> 00:28:11.459 stamps and hunting stamps. 00:28:11.459 --> 00:28:13.667 Depicted here are migratory 00:28:13.667 --> 00:28:17.959 duck-hunting stamps and white 00:28:17.959 --> 00:28:20.209 tail deer hunting stamps 00:28:20.209 --> 00:28:22.501 -- sorry, permits. Of the two 00:28:22.501 --> 00:28:30.375 graphics, we have -- two of the 00:28:30.375 --> 00:28:33.125 graphics have a postmark. Two 00:28:33.125 --> 00:28:34.999 of the graphics do not have a 00:28:34.999 --> 00:28:39.167 postmark. 00:28:39.167 --> 00:28:40.542 For purposes of classification, 00:28:40.542 --> 00:28:42.501 we must be mindful if 00:28:42.501 --> 00:28:46.999 circulation permit stamps are of 00:28:46.999 --> 00:28:57.959 current or new issue. 00:28:57.959 --> 00:28:59.083 The three graphics here 00:28:59.083 --> 00:29:01.751 identify different forms of 00:29:01.751 --> 00:29:04.375 consular stamps. When all is 00:29:04.375 --> 00:29:07.501 said and done, we are referring 00:29:07.501 --> 00:29:10.167 to a revenue stamp. In this 00:29:10.167 --> 00:29:12.125 instance, a specific type of 00:29:12.125 --> 00:29:13.999 revenue stamp. 00:29:13.999 --> 00:29:16.709 The third graphic depicts a 00:29:16.709 --> 00:29:19.918 consular stamp affixed to a visa 00:29:19.918 --> 00:29:22.167 from the former U.S. consulate 00:29:22.167 --> 00:29:24.667 in Yugoslavia. 00:29:24.667 --> 00:29:27.334 Each consular stamp notes a fee 00:29:27.334 --> 00:29:30.999 for services rendered and are 00:29:30.999 --> 00:29:32.834 within the classification 00:29:32.834 --> 00:29:42.292 framework of heading 9704. 00:29:42.292 --> 00:29:43.501 Depicted here are two graphics 00:29:43.501 --> 00:29:48.751 of postage tape strips. The 00:29:48.751 --> 00:29:50.375 first graphic is unused, the 00:29:50.375 --> 00:29:52.999 second graphic is used, since we 00:29:52.999 --> 00:29:54.459 have postmarks located at the 00:29:54.459 --> 00:29:57.501 top of each stamp. The third 00:29:57.501 --> 00:30:00.083 graphic is a postage coil and 00:30:00.083 --> 00:30:01.999 the final graphic is a postage 00:30:01.999 --> 00:30:06.834 book. 00:30:06.834 --> 00:30:08.042 All of these items are forms of 00:30:08.042 --> 00:30:09.918 revenue stamps. Regarding the 00:30:09.918 --> 00:30:12.999 specific explanatory note term, 00:30:12.999 --> 00:30:17.292 stamped revenue band, the term 00:30:17.292 --> 00:30:19.375 reverts back to a form of 00:30:19.375 --> 00:30:23.876 payment for services rendered. 00:30:23.876 --> 00:30:25.501 I would like to point -- I'd 00:30:25.501 --> 00:30:29.167 like to point out graphic A, C 00:30:29.167 --> 00:30:36.876 and D, take note. They are U.S. 00:30:36.876 --> 00:30:40.083 revenue stamps. 00:30:40.083 --> 00:30:43.000 Second, they are not cancelled. 00:30:43.000 --> 00:30:48.334 Third, they have no postmark. 00:30:48.334 --> 00:30:51.417 Additionally, we don't know if 00:30:51.417 --> 00:30:52.999 they are of current or new 00:30:52.999 --> 00:30:56.876 issue. Before making a final 00:30:56.876 --> 00:31:00.417 classification determination of 00:31:00.417 --> 00:31:03.751 heading 9704 or not, we'd need 00:31:03.751 --> 00:31:06.250 to know if they are current or 00:31:06.250 --> 00:31:17.209 new issue. 00:31:17.209 --> 00:31:20.667 The first graphic, the United 00:31:20.667 --> 00:31:21.999 States Coast Guard stamps, the 00:31:21.999 --> 00:31:25.501 second graphic, the United 00:31:25.501 --> 00:31:27.375 States Department of 00:31:27.375 --> 00:31:29.999 Agriculture, National Forest 00:31:29.999 --> 00:31:33.626 Service camping stamps and third 00:31:33.626 --> 00:31:37.584 graphic, U.S. Department of 00:31:37.584 --> 00:31:39.999 Interior National Parks Service 00:31:39.999 --> 00:31:43.501 trailer park stamps are all 00:31:43.501 --> 00:31:45.209 examples of revenue stamps. 00:31:45.209 --> 00:31:47.375 Take note, these stamps are 00:31:47.375 --> 00:31:51.209 unused. And they are not of 00:31:51.209 --> 00:31:55.542 current or new issue. 00:31:55.542 --> 00:31:58.999 Classification in heading 9704 00:31:58.999 --> 00:32:13.999 is appropriate. Explanatory 00:32:13.999 --> 00:32:15.876 note C tells us that prior to 00:32:15.876 --> 00:32:17.250 the introduction of postage 00:32:17.250 --> 00:32:21.250 stamps, stamp postmarks offered 00:32:21.250 --> 00:32:23.501 proof for postal services 00:32:23.501 --> 00:32:27.751 rendered. 00:32:27.751 --> 00:32:31.584 Here we have stamp postmarks 00:32:31.584 --> 00:32:38.999 from early as July 18, 1832. In 00:32:38.999 --> 00:32:40.334 each of the four examples 00:32:40.334 --> 00:32:53.501 presented, we do not have framed 00:32:53.501 --> 00:32:55.709 adhesive stamps. No adhesive 00:32:55.709 --> 00:32:57.000 stamp are within the framework 00:32:57.000 --> 00:33:06.999 of heading 9704. 00:33:06.999 --> 00:33:08.501 Explanatory note D speaks to 00:33:08.501 --> 00:33:10.209 two types of articles. They are 00:33:10.209 --> 00:33:13.042 first day covers and maximum 00:33:13.042 --> 00:33:21.667 cards. 00:33:21.667 --> 00:33:23.876 First day covers are envelopes 00:33:23.876 --> 00:33:25.792 marked indicating the first day 00:33:25.792 --> 00:33:27.751 of issue. Here we have four 00:33:27.751 --> 00:33:29.375 different graphics of first day 00:33:29.375 --> 00:33:33.000 covers. 00:33:33.000 --> 00:33:35.000 The three red arrows point to 00:33:35.000 --> 00:33:37.459 different elements that comprise 00:33:37.459 --> 00:33:43.999 of first day cover. The top 00:33:43.999 --> 00:33:46.167 arrow points to one or more 00:33:46.167 --> 00:33:48.709 postage stamps affixed to first 00:33:48.709 --> 00:33:50.292 day cover. The second arrow 00:33:50.292 --> 00:33:51.792 points to the city, state and 00:33:51.792 --> 00:33:54.999 first date of issue. And the 00:33:54.999 --> 00:33:57.999 final arrow points to a graphic 00:33:57.999 --> 00:34:00.834 that depicts a person, place or 00:34:00.834 --> 00:34:05.042 an event. 00:34:05.042 --> 00:34:06.584 These examples are within the 00:34:06.584 --> 00:34:09.417 framework of heading 9704. As 00:34:09.417 --> 00:34:12.125 they are specifically identified 00:34:12.125 --> 00:34:15.876 in the explanatory note 00:34:15.876 --> 00:34:26.751 description. 00:34:26.751 --> 00:34:27.959 Maximum cards comprise the 00:34:27.959 --> 00:34:30.792 second components of the heading 00:34:30.792 --> 00:34:38.000 9704 explanatory note D. 00:34:38.000 --> 00:34:39.292 Maximum cards are picture post 00:34:39.292 --> 00:34:40.751 cards that have a main graphic 00:34:40.751 --> 00:34:42.709 and smaller graphic that is 00:34:42.709 --> 00:34:43.999 replicated as part of the 00:34:43.999 --> 00:34:49.918 postage, itself. Similar to 00:34:49.918 --> 00:34:52.375 first day covers, maximum cards 00:34:52.375 --> 00:34:57.459 have different components. 00:34:57.459 --> 00:34:58.999 Maximum card components include 00:34:58.999 --> 00:35:01.417 one or more postage stamps, a 00:35:01.417 --> 00:35:09.375 postmark, and a cachet design. 00:35:09.375 --> 00:35:10.918 A notable difference between 00:35:10.918 --> 00:35:13.626 first day cover and maximum card 00:35:13.626 --> 00:35:15.250 is that the main graphic is 00:35:15.250 --> 00:35:20.999 replicated as the postage paid. 00:35:20.999 --> 00:35:22.292 For example, we see with the 00:35:22.292 --> 00:35:24.042 Malaysia maximum card, the 00:35:24.042 --> 00:35:26.459 graphic of the turtle is also 00:35:26.459 --> 00:35:37.834 replicated as the postage paid. 00:35:37.834 --> 00:35:39.042 Postal stationary is the final 00:35:39.042 --> 00:35:44.125 group that comprises the heading 00:35:44.125 --> 00:35:47.999 9704 explanatory note. 00:35:47.999 --> 00:35:51.918 The top two graphics are 00:35:51.918 --> 00:35:56.999 franked envelopes. Letter 00:35:56.999 --> 00:35:58.999 cards, post cards, newspaper 00:35:58.999 --> 00:36:03.375 wrappers, et cetera. For 00:36:03.375 --> 00:36:05.999 discussion purposes, I've 00:36:05.999 --> 00:36:07.626 included a graphic depicting an 00:36:07.626 --> 00:36:09.918 early postal franking machine as 00:36:09.918 --> 00:36:11.584 well as a modern postal franking 00:36:11.584 --> 00:36:14.999 machine. A simple description 00:36:14.999 --> 00:36:16.959 of a franking machine is a 00:36:16.959 --> 00:36:19.709 machine capable of weighing 00:36:19.709 --> 00:36:22.083 pieces of mail, calculating 00:36:22.083 --> 00:36:25.792 postage, printing the postage, 00:36:25.792 --> 00:36:27.792 and keeping a running tally of 00:36:27.792 --> 00:36:33.959 the postage printed. Do take 00:36:33.959 --> 00:36:35.375 note of what I highlighted in 00:36:35.375 --> 00:36:38.000 red. The franking machines are 00:36:38.000 --> 00:36:54.999 classified elsewhere. Stamps 00:36:54.999 --> 00:36:59.626 may be collected as albums, 00:36:59.626 --> 00:37:00.999 complete sheets or individual 00:37:00.999 --> 00:37:05.626 pieces. 00:37:05.626 --> 00:37:07.042 With that said, here's a recap 00:37:07.042 --> 00:37:11.999 of the heading 9704 explanatory 00:37:11.999 --> 00:37:12.999 note with regard to subject 00:37:12.999 --> 00:37:23.999 articles. These two graphics 00:37:23.999 --> 00:37:25.834 were first presented to you on 00:37:25.834 --> 00:37:30.083 slide 7 of the presentation. I 00:37:30.083 --> 00:37:31.209 have replicated them now so that 00:37:31.209 --> 00:37:33.999 we may classify. 00:37:33.999 --> 00:37:40.083 Let's review the facts. We 00:37:40.083 --> 00:37:41.999 have the world's rarest stamp, 00:37:41.999 --> 00:37:44.999 the British Guiana. We have the 00:37:44.999 --> 00:37:47.501 world's first adhesive stamp, 00:37:47.501 --> 00:37:50.999 the Penny Black. At a point in 00:37:50.999 --> 00:37:55.334 time, both were postage/revenue 00:37:55.334 --> 00:38:00.999 stamps. Additionally, as you 00:38:00.999 --> 00:38:03.999 can see highlighted in red, both 00:38:03.999 --> 00:38:11.417 stamps are over 100 years old. 00:38:11.417 --> 00:38:12.334 Based on the classification 00:38:12.334 --> 00:38:16.417 materials we just covered, what 00:38:16.417 --> 00:38:17.459 would you think the 00:38:17.459 --> 00:38:20.125 classification is? The only 00:38:20.125 --> 00:38:23.125 hint that I have to offer is 00:38:23.125 --> 00:38:25.999 that both stamps will be 00:38:25.999 --> 00:38:28.542 classified in the same 00:38:28.542 --> 00:38:37.834 subheading. With that said, is 00:38:37.834 --> 00:38:39.999 classification A, B, C or D? If 00:38:39.999 --> 00:38:41.999 you wouldn't mind, please type 00:38:41.999 --> 00:39:17.999 your answer in the chat box. 00:39:17.999 --> 00:39:38.999 I'll give it another 30 seconds. 00:39:38.999 --> 00:39:40.999 Okay, for those who responded in 00:39:40.999 --> 00:39:42.292 the chat, I do appreciate it. 00:39:42.292 --> 00:39:46.209 Thank you very much for the 00:39:46.209 --> 00:39:46.751 engagement. 00:39:46.751 --> 00:39:49.751 Let's go through the analysis. 00:39:49.751 --> 00:39:59.042 Option 1, 9701. No. The two 00:39:59.042 --> 00:40:01.999 stamps are not paintings, 00:40:01.999 --> 00:40:08.125 drawings or pastels. Simple and 00:40:08.125 --> 00:40:11.501 straightforward. Option B, 00:40:11.501 --> 00:40:19.459 postage or revenue stamp. 00:40:19.459 --> 00:40:22.042 Possibly. Option C? 00:40:22.042 --> 00:40:23.626 Collections or collectors 00:40:23.626 --> 00:40:33.417 pieces. Possibly. Option D, 00:40:33.417 --> 00:40:39.626 9706, antiques of an age 00:40:39.626 --> 00:40:52.083 exceeding 100 years. Possibly, 00:40:52.083 --> 00:40:54.542 with that said... for those who 00:40:54.542 --> 00:40:56.999 selected B, that is the correct 00:40:56.999 --> 00:41:04.876 answer. More importantly, 00:41:04.876 --> 00:41:06.459 selecting the correct answer is 00:41:06.459 --> 00:41:09.292 just part of the process. It is 00:41:09.292 --> 00:41:11.626 far-better to understand why you 00:41:11.626 --> 00:41:19.999 selected what you did. 00:41:19.999 --> 00:41:23.667 Let's cover some of the 00:41:23.667 --> 00:41:24.751 highlights I have here in the 00:41:24.751 --> 00:41:26.459 red box. Keeping in mind what 00:41:26.459 --> 00:41:27.999 we have identified with regard 00:41:27.999 --> 00:41:28.999 to the chapter notes. 00:41:28.999 --> 00:41:35.334 Let's start. With regard to 00:41:35.334 --> 00:41:39.834 chapter 97, note 1A. We don't 00:41:39.834 --> 00:41:40.999 have sufficient information to 00:41:40.999 --> 00:41:46.751 determine if the stamps are used 00:41:46.751 --> 00:41:48.250 or unused. 00:41:48.250 --> 00:41:51.167 With regard to chapter 97 note 00:41:51.167 --> 00:41:57.999 5A, considering these are 00:41:57.999 --> 00:41:59.667 foreign origin stamps, not 00:41:59.667 --> 00:42:01.709 current or new issue and they 00:42:01.709 --> 00:42:05.292 cannot be used in the United 00:42:05.292 --> 00:42:06.999 States domestic mail system. 00:42:06.999 --> 00:42:11.542 This note bears consideration. 00:42:11.542 --> 00:42:14.125 These stamps cannot be 00:42:14.125 --> 00:42:16.584 classified elsewhere in the 00:42:16.584 --> 00:42:21.876 tariff schedule. Therefore, 00:42:21.876 --> 00:42:23.999 chapter 97 is valid. With that 00:42:23.999 --> 00:42:29.626 said, we must now look at 00:42:29.626 --> 00:42:38.250 headings 9704, 9705 and 9706. 00:42:38.250 --> 00:42:40.792 With regard to chapter 97 note 00:42:40.792 --> 00:42:45.542 5B, this note tells us heading 00:42:45.542 --> 00:42:49.626 9706 doesn't apply to the 00:42:49.626 --> 00:42:51.999 articles of the proceeding 00:42:51.999 --> 00:43:04.792 headings. Heading 9706 is out. 00:43:04.792 --> 00:43:07.834 We are left with 9704 for stamps 00:43:07.834 --> 00:43:11.751 and 9705 for collectors pieces. 00:43:11.751 --> 00:43:13.417 With that said, the general 00:43:13.417 --> 00:43:18.334 rules of interpretation now come 00:43:18.334 --> 00:43:21.542 into the picture. GRI1 00:43:21.542 --> 00:43:22.918 satisfies the terms of the 00:43:22.918 --> 00:43:33.083 heading article description. If 00:43:33.083 --> 00:43:34.959 you missed that and found 00:43:34.959 --> 00:43:38.501 yourself in GRI3, then GRI3A 00:43:38.501 --> 00:43:40.709 tells us the more-specific 00:43:40.709 --> 00:43:44.000 heading is preferred. 00:43:44.000 --> 00:43:46.959 With that said, heading 9704 00:43:46.959 --> 00:43:49.250 for stamps is more-specific than 00:43:49.250 --> 00:44:01.042 heading 9705 for a collection. 00:44:01.042 --> 00:44:02.834 I hope that explanation resolves 00:44:02.834 --> 00:44:13.542 any uncertainty. Here we have 00:44:13.542 --> 00:44:14.999 eight stamps from different 00:44:14.999 --> 00:44:15.417 countries. 00:44:15.417 --> 00:44:17.626 Let's review each question and 00:44:17.626 --> 00:44:19.459 again, if you wouldn't mind, 00:44:19.459 --> 00:44:20.999 let's type your responses in the 00:44:20.999 --> 00:44:29.999 chat. We'll reach each question 00:44:29.999 --> 00:44:31.250 and proceed in that manner. 00:44:31.250 --> 00:44:33.042 Number one, are the stamps used 00:44:33.042 --> 00:44:35.999 or unused? What are your 00:44:35.999 --> 00:45:00.209 thoughts? I think so far 00:45:00.209 --> 00:45:02.083 unused, let's see. Correct, 00:45:02.083 --> 00:45:04.459 those who selected unused, I'm 00:45:04.459 --> 00:45:12.417 in agreement. Based on this 00:45:12.417 --> 00:45:15.876 graphics, I see no reference to 00:45:15.876 --> 00:45:18.334 a postmark or cancellation 00:45:18.334 --> 00:45:20.375 indicating the stamp is new. 00:45:20.375 --> 00:45:25.501 So, let me rephrase. I see no 00:45:25.501 --> 00:45:28.250 postmark indicative of the stamp 00:45:28.250 --> 00:45:31.125 being used. Therefore, they're 00:45:31.125 --> 00:45:38.709 unused. Are the stamps valid as 00:45:38.709 --> 00:45:51.959 U.S. postage? Perfect, you guys 00:45:51.959 --> 00:45:53.334 are paying attention and still 00:45:53.334 --> 00:45:54.999 with me. The correct answer is 00:45:54.999 --> 00:46:03.292 no. Next, are the stamps valid 00:46:03.292 --> 00:46:04.999 as postage within the respective 00:46:04.999 --> 00:46:26.751 country that bears their name? 00:46:26.751 --> 00:46:29.042 Okay, absent any additional 00:46:29.042 --> 00:46:32.876 facts, I would say yes. Taken 00:46:32.876 --> 00:46:34.667 at face value, what we see in 00:46:34.667 --> 00:46:37.167 front of us, these stamps, if 00:46:37.167 --> 00:46:39.834 they were issued in their 00:46:39.834 --> 00:46:42.375 respective country, and if they 00:46:42.375 --> 00:46:44.999 are used in their respective 00:46:44.999 --> 00:46:48.167 country, then they would be 00:46:48.167 --> 00:46:54.459 considered valid postage stamps. 00:46:54.459 --> 00:46:58.626 Next question? Are the stamps 00:46:58.626 --> 00:47:21.459 classified in chapter 97? Yes, 00:47:21.459 --> 00:47:22.999 again, thank you for your input. 00:47:22.999 --> 00:47:24.250 These stamps will be classified 00:47:24.250 --> 00:47:33.501 in chapter 97. 00:47:33.501 --> 00:47:35.209 With that said, please take 00:47:35.209 --> 00:47:36.999 note of the two headquarters 00:47:36.999 --> 00:47:38.584 rulings identified here for your 00:47:38.584 --> 00:47:46.999 reference. Let's review 00:47:46.999 --> 00:47:53.125 headquarters ruling 952372. 00:47:53.125 --> 00:47:55.375 This ruling provided a very 00:47:55.375 --> 00:47:58.375 well-written analysis of chapter 00:47:58.375 --> 00:48:05.999 49 and chapter 97. The items 00:48:05.999 --> 00:48:09.167 are unused Chinese postage Stamm 00:48:09.167 --> 00:48:10.999 friendships Taiwan that were 00:48:10.999 --> 00:48:12.959 imported into Hawaii. The 00:48:12.959 --> 00:48:14.584 analysis identifies both the 00:48:14.584 --> 00:48:17.834 chapter 49 and the chapter 97 00:48:17.834 --> 00:48:21.999 notes and heading descriptions. 00:48:21.999 --> 00:48:25.083 In the blue box, I highlighted 00:48:25.083 --> 00:48:27.501 what headquarters considered 00:48:27.501 --> 00:48:32.999 when it came to heading 4907. 00:48:32.999 --> 00:48:35.834 In the purple box, I highlighted 00:48:35.834 --> 00:48:37.125 what headquarters considered 00:48:37.125 --> 00:48:43.876 where it came to heading 9704. 00:48:43.876 --> 00:48:46.375 Considering all the facts, 00:48:46.375 --> 00:48:48.999 headquarters concluded chapter 00:48:48.999 --> 00:48:54.250 97 heading 9704 to be the 00:48:54.250 --> 00:48:57.999 correct heading. 00:48:57.999 --> 00:49:02.626 The subject stamps are unused 00:49:02.626 --> 00:49:05.999 foreign postage that cannot be 00:49:05.999 --> 00:49:16.584 used in the U.S. mail system. 00:49:16.584 --> 00:49:19.751 If uncertain, ask yourself the 00:49:19.751 --> 00:49:21.375 following when attempting to 00:49:21.375 --> 00:49:24.834 determine classification in 00:49:24.834 --> 00:49:33.167 heading 9704. 00:49:33.167 --> 00:49:35.417 Provenance, provenance is about 00:49:35.417 --> 00:49:38.250 confirming authenticity. Stated 00:49:38.250 --> 00:49:40.999 differently, provenance leaves 00:49:40.999 --> 00:49:43.999 no doubt. 00:49:43.999 --> 00:49:45.999 In New York, ruling letter 00:49:45.999 --> 00:49:53.417 N148735, from March 10 of 2011, 00:49:53.417 --> 00:49:55.876 this office identified some 00:49:55.876 --> 00:49:59.459 criteria to aid in establishing 00:49:59.459 --> 00:50:02.999 provenance. 00:50:02.999 --> 00:50:04.959 If you are considering 00:50:04.959 --> 00:50:08.959 classification in chapter 97, do 00:50:08.959 --> 00:50:11.250 note, questions regarding 00:50:11.250 --> 00:50:12.292 provenance will be taken into 00:50:12.292 --> 00:50:20.918 consideration. I conducted a 00:50:20.918 --> 00:50:25.667 keyword search and cross 00:50:25.667 --> 00:50:28.375 specific to heading 9704 and 00:50:28.375 --> 00:50:29.999 compiled a short list of rulings 00:50:29.999 --> 00:50:32.375 where heading 9704 was requested 00:50:32.375 --> 00:50:33.709 and denied, as well as those 00:50:33.709 --> 00:50:38.334 where heading 9704 was 00:50:38.334 --> 00:50:38.959 confirmed. 00:50:38.959 --> 00:50:40.083 Hopefully these references 00:50:40.083 --> 00:50:43.999 offer some more clarity into the 00:50:43.999 --> 00:50:45.667 chapter heading during your 00:50:45.667 --> 00:50:53.334 independent research. Here's a 00:50:53.334 --> 00:50:59.751 recap of the items we covered. 00:50:59.751 --> 00:51:02.751 Please note, the preferred 00:51:02.751 --> 00:51:05.459 mechanism that will offer a 00:51:05.459 --> 00:51:08.792 detailed constructive analysis 00:51:08.792 --> 00:51:11.125 of your classification concern 00:51:11.125 --> 00:51:13.999 is for you to initiate a binding 00:51:13.999 --> 00:51:16.834 ruling request. 00:51:16.834 --> 00:51:18.417 I will try to address a few 00:51:18.417 --> 00:51:21.999 questions now. But please note, 00:51:21.999 --> 00:51:28.751 certain questions will require 00:51:28.751 --> 00:51:30.292 additional research and detailed 00:51:30.292 --> 00:51:32.000 factual information from you. 00:51:32.000 --> 00:51:34.834 With that said, please type any 00:51:34.834 --> 00:51:35.999 questions that you may have in 00:51:35.999 --> 00:52:06.792 the chat box. 00:52:06.792 --> 00:52:07.999 One of the items that come up, 00:52:07.999 --> 00:52:09.209 what is the difference between 00:52:09.209 --> 00:52:14.626 current and new? It's a very 00:52:14.626 --> 00:52:19.876 delicate balance to understand, 00:52:19.876 --> 00:52:26.626 when to apply those terms. In 00:52:26.626 --> 00:52:28.125 terms of describing a current 00:52:28.125 --> 00:52:32.375 stamp, my research have yielded 00:52:32.375 --> 00:52:34.417 current stamps to be issued 00:52:34.417 --> 00:52:36.999 within the last year. 00:52:36.999 --> 00:52:43.250 Again, considering how chapter 00:52:43.250 --> 00:52:50.459 97 and heading 9704, the article 00:52:50.459 --> 00:52:51.792 description is written. Current 00:52:51.792 --> 00:52:53.209 and new issue are just part of 00:52:53.209 --> 00:52:55.209 the equation. We'd have to 00:52:55.209 --> 00:52:57.042 factor in, has the stamp been 00:52:57.042 --> 00:52:59.999 used, unused? Is it foreign or 00:52:59.999 --> 00:53:08.292 domestic? The materials that I 00:53:08.292 --> 00:53:09.417 provided here will be available 00:53:09.417 --> 00:53:10.918 for future reference in terms of 00:53:10.918 --> 00:53:17.125 a webinar hyperlink. 00:53:17.125 --> 00:53:26.000 Case 548. For reference here, 00:53:26.000 --> 00:53:33.459 slide 48. 00:53:33.459 --> 00:54:01.250 Moving on to slide 40. The 00:54:01.250 --> 00:54:02.999 next question I see here is, 00:54:02.999 --> 00:54:05.751 forever stamps have no date, how 00:54:05.751 --> 00:54:07.999 would we determine if they're 00:54:07.999 --> 00:54:12.626 more than one year old? Again, 00:54:12.626 --> 00:54:14.125 it'll be based on the totality 00:54:14.125 --> 00:54:16.000 of the facts. When we were to 00:54:16.000 --> 00:54:19.751 -- if I was given that question 00:54:19.751 --> 00:54:22.000 for classification purposes, it 00:54:22.000 --> 00:54:23.751 goes back to the slide I offered 00:54:23.751 --> 00:54:26.959 with regard to provenance. 00:54:26.959 --> 00:54:28.999 And in consideration of the 00:54:28.999 --> 00:54:30.999 chapter notes, some of those 00:54:30.999 --> 00:54:33.209 notes, as you recall, tell us if 00:54:33.209 --> 00:54:36.876 the stamp is unused, it is not 00:54:36.876 --> 00:54:40.876 classified in chapter 97. If it 00:54:40.876 --> 00:54:43.375 is a domestic stamp. Because 00:54:43.375 --> 00:54:46.459 again, it will have or already 00:54:46.459 --> 00:55:00.834 does have a face value. 00:55:00.834 --> 00:55:04.375 Katherine Sargis, please go 00:55:04.375 --> 00:55:20.501 ahead and ask your question. 00:55:20.501 --> 00:55:21.999 Katherine, I don't know if you 00:55:21.999 --> 00:55:24.209 are on mute, alternatively, 00:55:24.209 --> 00:55:25.751 would you mind typing your 00:55:25.751 --> 00:56:07.626 question in the chat box? Okay, 00:56:07.626 --> 00:56:09.876 slide 28 is primarily a recap of 00:56:09.876 --> 00:56:12.918 the explanatory note of all the 00:56:12.918 --> 00:56:13.999 articles that are within the 00:56:13.999 --> 00:56:20.459 construct of heading 9704 and 00:56:20.459 --> 00:56:28.999 with regard to slide six. 00:56:28.999 --> 00:56:30.501 Provided before you is the 00:56:30.501 --> 00:56:31.999 hyperlink for the binding 00:56:31.999 --> 00:56:52.542 rulings process. 00:56:52.542 --> 00:56:53.125 >> SANDRA WALIA: Forever 00:56:53.125 --> 00:56:55.125 stamps have no date, how do we 00:56:55.125 --> 00:56:56.584 determine if more than a year 00:56:56.584 --> 00:57:02.999 old? 00:57:02.999 --> 00:57:03.626 >> DHARMENDRA LILIA: For 00:57:03.626 --> 00:57:04.999 purposes of classification, if a 00:57:04.999 --> 00:57:06.501 forever stamp that has no date 00:57:06.501 --> 00:57:08.834 or face value, I wouldn't 00:57:08.834 --> 00:57:10.501 consider that in classification 00:57:10.501 --> 00:57:14.334 of chapter 97 because based on 00:57:14.334 --> 00:57:15.459 the information provided in the 00:57:15.459 --> 00:57:20.000 question, the stamp is unused 00:57:20.000 --> 00:57:37.751 and it is a domestic U.S. stamp. 00:57:37.751 --> 00:57:38.876 For a little differentiation 00:57:38.876 --> 00:57:40.792 with regard to foreign stamps, 00:57:40.792 --> 00:57:42.042 foreign stamps, there's a little 00:57:42.042 --> 00:57:47.417 more flexibility there. A 00:57:47.417 --> 00:57:48.999 foreign stamp can be used and 00:57:48.999 --> 00:57:51.709 unused and underlying criteria 00:57:51.709 --> 00:57:56.999 is that a foreign stamp cannot 00:57:56.999 --> 00:57:59.209 be used in the U.S. domestic 00:57:59.209 --> 00:58:11.125 mail system. 00:58:11.125 --> 00:58:12.292 Okay, everyone, we're towards 00:58:12.292 --> 00:58:14.083 the conclusion, if there are no 00:58:14.083 --> 00:58:19.167 more questions, I do hope you 00:58:19.167 --> 00:58:20.250 found the materials 00:58:20.250 --> 00:58:41.999 constructive. I'll try to go 00:58:41.999 --> 00:58:43.626 back. Okay there, you have it. 00:58:43.626 --> 00:58:44.999 My contact information and my 00:58:44.999 --> 00:58:50.209 e-mail. With regard to those 00:58:50.209 --> 00:58:52.834 two items, phone calls are 00:58:52.834 --> 00:58:55.834 always welcomed. But e-mail is 00:58:55.834 --> 00:58:58.375 preferred because then, in that 00:58:58.375 --> 00:59:00.999 regard, I can request factual 00:59:00.999 --> 00:59:03.501 information from you 00:59:03.501 --> 00:59:07.584 additionally. I can encourage 00:59:07.584 --> 00:59:13.042 you to file your request vie the 00:59:13.042 --> 00:59:16.250 Binding Rulings Program. With 00:59:16.250 --> 00:59:18.834 that, thank you all for your 00:59:18.834 --> 00:59:21.999 undivided attention. And 00:59:21.999 --> 00:59:23.417 participant engagement. Enjoy 00:59:23.417 --> 00:59:24.999 your day. 00:59:24.999 --> 00:59:27.667 [Call concluded at 2:28 p.m. 00:59:27.667 --> 00:59:28.459 ET]. 00:59:33.542 --> 00:59:34.167 >> CALENTHIA BANKS: Thank you, 00:59:34.167 --> 00:59:35.542 everyone for joining us today. 00:59:35.542 --> 00:59:37.250 Today's webinar will be loaded 00:59:37.250 --> 00:59:40.999 to CBT.gov in the near future. 00:59:40.999 --> 00:59:42.250 That link has been provided for 00:59:42.250 --> 00:59:45.999 you in the chat box. This 00:59:45.999 --> 00:59:47.334 concludes today's webinar and 00:59:47.334 --> 00:59:48.999 have a great day. Thank you, 00:59:48.999 --> 00:59:49.542 again. 00:59:49.542 --> 00:59:52.501 [Call concluded at 2:29 p.m. 00:59:52.501 --> 00:59:53.292 ET].