Section 21 Works of art, collectors pieces and antiques 97 Works of art, collectors' pieces and antiques 97 04 Collectors' postage or revenue stamps..., first-day covers, etc 97 04 00 Postage or revenue stamps, stamp-postmarks, first day covers, postal stationery, and ... 97 04 00 00 Postage or revenue stamps, stamp-postmarks, first day covers, postal stationery, and ... Commodity Code Description 97 04 00 00 000 Postage or revenue stamps, stamp-postmarks, first day covers, postal stationery, and ...