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97.04 ‑ Postage or revenue stamps, stamp‑postmarks, first‑day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.
This heading covers the following products used or unused, other than those of heading 49.07 :(A) Postage stamps of all kinds, i.e., the stamps of the kind normally used for affixing to correspondence or postal packages; "postage due" stamps, etc. (B) Revenue stamps of all kinds, i.e., receipt stamps, registration stamps, circulation permit stamps, consular stamps, stamped revenue bands, etc. (C) Stamp‑postmarks, i.e., letters bearing a postmark, but no postage stamps, used before the introduction of postage stamps. (D) Postage stamps stuck on envelopes or cards, including "first‑day covers", which are envelopes, usually marked "first‑day", bearing a postage stamp (or a set of postage stamps) postmarked with its date of issue, and "maximum cards". The latter are cards bearing a postage stamp and a reproduction of the stamp's design. The postage stamp is cancelled with an ordinary or special date‑stamp showing the place associated with the design and the date of issue. (E) Postal stationery (stamped paper), i.e., franked envelopes, letter‑cards, postcards, newspaper wrappers, etc.
The articles of this heading may be presented in bulk (separate stamps, date‑stamped corners, complete sheets), or in collections. Albums containing collections of such articles are treated as forming part of the collections provided they are of a value normal to the collection.
The heading excludes :(a) Maximum cards and first‑day covers (whether or not illustrated) not bearing postage stamps (heading 48.17 or Chapter 49). (b) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of current or new issue in the country in which they have, or will have, a recognised face value (heading 49.07). (c) Vouchers in the form of "savings stamps" issued by private or commercial bodies to customers, and stamps sometimes issued by retailers to their customers as a rebate on purchases (heading 49.11).
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clhs@clhs.co.kr 
070-4214-8300