9902.14.92 - Pins and metal inserts of iron, fully plated in gold, silver or bronze color, engraved or shaped to memorialize current year, replicate school mascots or symbolize academic, sport, fine arts and guard achievements, such pins or inserts valued not more than $0.20 each (provided for in subheading 7117.19.90)

This HTS category, 9902.14.92, pertains to specific metal pins and inserts. These items are characterized by their composition of iron that has been fully plated in gold, silver, or bronze color. Crucially, their design is commemorative or symbolic, intended to memorialize the current year, replicate school mascots, or represent achievements in academic pursuits, sports, fine arts, or guard activities. A key valuation criterion for this classification is that the individual value of these pins or inserts must not exceed $0.20.

As a temporary provision within Chapter 99, this classification is distinct from the permanent headings that describe general categories of merchandise. Unlike the broad categories found in the initial chapters of the HTS, such as live animals (Chapters 01-05), this provision carves out a niche for specific, low-value decorative or commemorative items. Its purpose is to apply special rules or restrictions outside of the standard tariff structure, often in response to trade policy or legislative directives.

Since 9902.14.92 is a leaf node, there are no further subdivisions under this specific HTS code. Classification at this level is definitive. The explicit criteria regarding material (iron, gold/silver/bronze plating), design intent (memorial, mascot, achievement), and strict unit value ($0.20 or less) are the sole determinants for applying this provision. For practical classification, it is essential to verify that all these conditions are met, particularly the value threshold, to ensure correct duty assessment and compliance.