This fascinating stamp originates from New Caledonia and Dependencies but was later overprinted for use in Wallis and Futuna, a small French territory in the South Pacific. The base design, inscribed Nouvelle Caledonie et Dépendances, shows a tree and a native hut, symbolizing the tropical setting. Overprinted in bold black text with ILES WALLIS et FUTUNA, this issue illustrates France’s practice of adapting colonial stamps for smaller territories. Denominated at 1 centime, such provisional issues are highly valued by collectors for their historical postal significance and limited circulation.