9902.14.81 - Sets of coasters of glass, not pressed or toughened (specially tempered), each printed with a cross-sectional image of an object after formation of the glass which, when the coasters in any set are stacked, depict a three-dimensional image of such object; each coaster with attached protective rubber feet and valued over $0.30 each but not over $3 each (provided for in subheading 7013.99.50)

HTS Code 9902.14.81 provides for specialized sets of glass coasters. These coasters are characterized by their construction, being neither pressed nor toughened (specially tempered) glass. A key defining feature is the printing of a cross-sectional image on each coaster. When these coasters are stacked, the printed images combine to create a single, three-dimensional representation of an object. Furthermore, each individual coaster in these sets must be equipped with attached protective rubber feet. The value criterion is also specific: each coaster must be valued at over $0.30 but not exceeding $3.00. This classification is found under the umbrella of Chapter 99, which houses temporary legislation and modifications, indicating its specialized and potentially time-limited nature.

This category is highly specific and distinct from general glassware or decorative items found elsewhere in the HTS. Unlike broader categories for glassware under Chapter 70, which might cover various types of glass articles without specific functional or aesthetic requirements, 9902.14.81 focuses on a particular set of attributes: the stacked 3D imaging, the protective feet, and the defined value range. Its placement within Chapter 99 also differentiates it from permanent classifications, suggesting a specific trade or policy purpose behind its creation.

As HTS Code 9902.14.81 is a leaf node, it has no subcategories. Classification under this code is final for goods meeting all the detailed criteria outlined in its description. Importers must carefully verify each element, including the glass type, the printed imaging effect, the presence of rubber feet, and the individual coaster valuation, to ensure correct classification. The reference to subheading 7013.99.50 within the description points to the underlying permanent classification from which this temporary provision is derived, but the specific conditions of 9902.14.81 must be met for it to apply.