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HQ 950721

January 22, 1993

CLA-2 CO:R:C:T 950721 jb


Assistant Area Director
U.S. Customs Service
New York Seaport
Suite 716
World Trade Center
New York, NY 10048-0945

RE: Clarification to the meaning of the term "in the country to which they are destined", heading 4907, HTSUSA.

Dear Madam:

This is in response to your request, dated November 9, 1991, seeking a determination to the meaning to be assigned to a portion of the tariff term, "Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined," of heading 4907, HTSUSA.

You stated in your letter that two meanings suggested themselves: that the country to which destined is the country into which they are being imported, and in which they are being classified; or, that the country to which destined is the country in which the stamps are current or new issue. Thus, "destiny" is imparted by the fact of their exportation, or, by the fact of their design and printing.

It is our understanding that instruction of student import specialists at the Customs Academy at FLETC has been to adopt the former interpretation, i.e., that "destiny" is imparted by exportation, and that, consequently, only United States stamps are classifiable in heading 4907, HTSUSA. On the other hand, you feel that the "destiny" of postage stamps is determined by the facts of design, purchase, and intention of the government which will issue and honor them in the carriage of domestic mail. According to this latter interpretation, all current or new unused stamps would classify under heading 4907, HTSUSA.

As a general policy, stamps are imported into the country in which they can be used and in which they are being classified. The other interpretation of that provision, that "destiny" is imparted by design, manufacture and intention of the issuing government, implies the meaning that "the country to which destined", is by mail. Only the issuing country, whose denomination is represented on the stamp, can make use of the stamp. It would not be legal for a country to use the stamp of a foreign country through its domestic mail.

We refer you to HQ 952372, dated January 19, 1993, copy enclosed, for a complete analysis addressing this issue.

Should you have any further questions, not answered by HQ 952372, please contact us at that time.


John Durant, Director

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