PUSize 3640 Art Nomor 91721 (alas kaki tdk tahan air) dan lainlain (18 jenisbarang sesuai lernbar lanjutan PIB), Negara asal China, mendapatpreferensi tarif skema ACFTA dan untuk Pos 12 sampai dengan 18 PIB atasPIB Nomor 180478 tanggal 25 April 2017 diklasifikasikan menjadi sebagaiberikut: Pos Jenis Barang Penetapan MajelisPos Tarif Tarif Bea Masuk1 Sandals PU Size: 3640 Art No.91721 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)2 Sandals PU Size: 3640 Art No.91722 (Alas Kaki Tdk Tahan Air) 6402.99.90

0% (ACFTA)3 Sandals PU Size: 3640 Art No.91723 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)4 Sandals PU Size: 3640 Art No.91724 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)5 Sandals PU Size: 3640 Art No.61181 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)6 Sandals PU Size: 3640 Art No.61182 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)7 Sandals PU Size: 3640 Art No.61184 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)8 Sandals PU Size: 3640 Art No.61185 (Alas Kaki Tdk Tahan Air) 6402.99.90

0% (ACFTA)9 Sandals PU Size: 3640 Art No.61186 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)10 Sandals PU Size: 3640 Art No.61187 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)11 Sandals PU Size: 3640 Art No.61188 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)12 Shoes PU Size: 3640 Art No.72481 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)13 Shoes PU Size: 3640 Art No.72482 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA) Halaman 2 dari 14 halaman.

Penetapan Majelis Pengadilan PajakFos denis Barang Pos Tarif Tarif Bea Masuk1 Sandals PU Size: 3640 Art No.91721 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)2 Sandals PU Size: 3640 Art No.91722 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)3 Sandals PU Size: 3640 Art No.91723 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)4 Sandals PU Size: 3640 Art No.91724 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)5 Sandals PU Size: 3640 Art No.61181 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)6 Sandals

Putusan Nomor 2527/B/PK/Pjk/2019 7 Sandals PU Size: 3640 Art No.61184 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)8 Sandals PU Size: 3640 Art No.61185 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)9 Sandals PU Size: 3640 Art No.61186 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)10 Sandals PU Size: 3640 Art No.61187 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)11 Sandals PU Size: 3640 Art No.61188 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)12 Shoes PU Size: 3640 Art No.72481 (Alas Kaki

(Sseratus ribu rupiah) ;Bahwa benar tujuan Terdakwa membeli sandal dengan merek TokoyoReflexology sandals dipasar Turi Surabaya adalah untuk dijual lagi diToko Terdakwa yang bernama Fokus yang bertempat di Malang TownSquare ( MATOS) lantai , seharga Rp. 250.000.

(tujuh ratussembilan puluh sembilan ribu rupiah) ;Bahwa benar sandal kesehatan Kozuii Reflexology Sandals sudahterdaftar desain industrinya di Dirjen hak kekayaanIntelektualkementreian Hukum dan HAM dan telah memperoleh sertifikat DesainIndustri No.

(tujuh ratussembilan puluh sembilan ribu rupiah) ;e Bahwa benar sandal kesehatan Kozuii Reflexology Sandals sudahterdaftar desain industrinya di Dirjen hak kekayaanIntelektualkementreian Hukum dan HAM dan telah memperoleh sertifikat Desain11Industri No.

(Seratus ribu rupiah) ;Bahwa benar tujuan Terdakwa membeli sandal dengan merek TokoyoReflexology sandals dipasar Turi Surabaya adalah untuk dijual lagi diToko Terdakwa yang bernama Fokus yang bertempat di Malang TownSquare ( MATOS) lantai , seharga Rp. 250.000.

Memerintahkan barang bukti berupa : 12 (dua belas) sandal merk Tokoyo Reflexology sandals ;17Di rampas untuk dimusnahkan ;1. Membebankan kepada Terdakwa untuk membayar biaya perkarasebesar Rp.5.000,( Lima ribu rupiah). ;Demikianlah diputus dalam rapat permusyawaratan Majelis HakimPengadilan Negeri Malang pada hari : SELASA, tanggal 6 NOPEMBER 2012,oleh Kami : EDWARD HARRIS SINAGA,SH.MH.

Bahwa alasanalasan permohonan Pemohon Peninjauan Kembali dalamperkara a quo yaitu penetapan klasifikasi barang impor Sandals danShoes PU (20 jenis barang sesuai lembar lanjutan PIB), negara asalChina, yang diberitahukan oleh Pemohon Peninjauan Kembali padaPemberitahuan Impor Barang (PIB) Nomor: 220740 tanggal 17 Mei 2017pada pos tarif 6402.99.90.00 dengan pembebanan tarif bea masuksebesar 0% (ACFTA), dan ditetapkan oleh Termohon Peninjauan Kembaliuntuk jenis barang Sandals dan Shoes PU (Pos 114 dan

Sedangkan dalam PIBNomor: 220740 tanggal 17 Mei 2017, berupa Sandals PU, negaraHalaman 4 dari 13 halaman.

Putusan Nomor 788/B/PK/Pjk/2019asal China, berarti dalam pengklasifikasian pos tarif menggunakanBuku Tarif Kepabeanan Indonesia (BTKI) 2012, yang mulai berlakutanggal 1 Januari 2012 yaitu: Peraturan Menteri Keuangan Nomor:213/PMK.011/2011 tanggal 14 Desember 2011 tentang PenetapanSistem Klasifikasi Barang dan Pembebanan Tarif Bea Masuk atasBarang Impor;Bahwa barang yang menjadi perkara a quo adalah Sandals PU,tersebut diimpor dari China dengan fasilitas tarif Bea Masuk AseanChina Free Trade Area,

sehingga diberlakukan tarif Bea MasukAseanChina Free Trade Area (ACFTA) berdasarkan PeraturanMenteri Keuangan Nomor 117/PMK.011/2012 tanggal 10 Juli 2012tentang Penetapan Tarif Bea Masuk Dalam Rangka AseanChina FreeTrade Area (ACFTA);Bahwa identifikasi jenis barang dalam PIB berupa Sandals PU,Invoice, Packing list, Certificate of Origin/Form.E dibuktikan telahsesuai dengan seluruh dokumen.

Bahwa dengan demikian, barang yang diimpor oleh Pemohon Bandingsekarang Pemohon Peninjauan Kembali PIB Nomor: 220740 tanggal17 Mei 2017, adalah Sandals PU, atau Sandal, atau jenis sandal jepituntuk anakanak, sandal untuk anak muda dan sandal untuk orangdewasa, dengan bahan terbuat dari plastik (Ethylene VinylAcetate/EVA) yang bagian atas (upper) dan bagian bawah (sole) yangdicetak dengan cara Injection Moulding, dengan tidak dijahit, dikeling,dipaku sekrup, ditusuk atau proses semacam itu;5.

PU Size: 3640 Art No.20311 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)2 Sandals PU Size: 3640 Art No.20312 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)3 Sandals PU Size: 3640 Art No.20321 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)4 Sandals PU Size: 3640 Art No.20322 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)5 Sandals PU Size: 3640 Art No.20323 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)6 Sandals PU Size: 3640 Art No.20324 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)7 Shoes

Putusan Nomor 3269/B/PK/Pjk/2019Peraturan MenteriFebruari 2017, dengan rincian sebagai berikut:Tabel 1Penetapan MajelisKeuangan Nomor 26/PMK.010/2017 tanggal2/ Penetapan Majelis Pos Jenis Barang Pos Tarif Tarif Bea Masuk1 Sandals PU Size: 3640 Art No.20311 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)2 Sandals PU Size: 3640 Art No.20312 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)3 Sandals PU Size: 3640 Art No.20321 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)4 Sandals PU Size: 3640 Art No

.20322 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)5 Sandals PU Size: 3640 Art No.20323 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)6 Sandals PU Size: 3640 Art No.20324 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)7 Shoes PU Size: 3640 Art No.A1 (Alas Kaki Tdk Tahan Air) 6404.19.00 15% (ACFTA)8 Shoes PU Size: 3640 Art No.A3 (Alas Kaki Tdk Tahan Air) 6404.19.00 15% (ACFTA)9 Shoes PU Size: 3640 Art No.20161 (Alas Kaki Tdk Tahan Air) 6402.99.90 0% (ACFTA)10 Shoes PU Size: 3640 Art No.20162 (

PU Size:3640 Art2 No.20312 (Alas 6402.99.90 0% (ACFTA) 1.020 13.313 13.579.260,00 0,00 1.358.000,00Kaki Tdk TahanAir)Sandals PU Size:3640 Art3 No.20321 (Alas 6402.99.90 0% (ACFTA) 1.020 13.313 13.579.260,00 0,00 1.358.000,00Kaki Tdk TahanAir)Sandals PU Size:3640 Art4 No.20322 (Alas 6402.99.90 0% (ACFTA) 1.020 13.313 13.579.260,00 0,00 1.358.000,00Kaki Tdk TahanAir)Sandals PU Size:3640 Art5 No.20323 (Alas 6402.99.90 0% (ACFTA) 1.020 13.313 13.579.260,00 0,00 1.358.000,00Kaki Tdk TahanAir)6 Sandals

Putusan Nomor 3434/B/PK/Pjk/2019bertentangan dengan peraturan perundangundangan yang berlaku denganpertimbangan :a.Bahwa alasanalasan permohonan Pemohon Peninjauan Kembalidalam perkara a quo yaitu penetapan atas barang impor 17 jenisbarang sesuai lembar lanjutan PIB Sandals PU Size: 3640 Art No.20171 (alas kaki tidak tahan air), kKondisi: baik baru, negara asalChina, yang diberitahukan oleh Pemohon Peninjauan Kembali padaPemberitahuan Impor Barang (PIB) Nomor 194951, tanggal 03 Mei2017 pada pos tarif

Menetapkan identifikasi jenis barang yang diimpor oleh PemohonBanding sekarang Pemohon Peninjauan Kembali sebagaitersebut di antaranya PIB, Invoice, Bill of Lading, Form E.Sedangkan dalam PIB Nomor 194951 tanggal 03 Mei 2017,berupa Sandals PU, negara asal China, berarti dalampengklasifikasian pos tarif menggunakan Buku Tarif KepabeanIndonesia (BTKI) 2012, yang mulai berlaku tanggal 1 Januari 2012yaitu Peraturan Menteri Keuangan Nomor 213/PMK.011/2011,Halaman 7 dari 16 halaman.

Putusan Nomor 3434/B/PK/Pjk/2019tanggal 14 Desember 2011 tentang Penetapan Sistem KlasifikasiBarang dan Pembebanan Tarif Bea Masuk atas Barang Impor:Bahwa barang yang menjadi perkara a quo adalah Sandals PU,tersebut diimpor dari China dengan fasilitas tarif Bea MasukAseanChina Free Trade Area, sehingga diberlakukan tarif BeaMasuk AseanChina Free Trade Area (ACFTA) berdasarkanPeraturan Menteri Keuangan Nomor 117/PMK.011/2012 tanggal10 Juli 2012 tentang Penetapan Tarif Bea Masuk Dalam RangkaAseanChina

Free Trade Area (ACFTA);Bahwa identifikasi jenis barang dalam PIB berupa Sandals PU,Invoice, Packing list, Certificate of Origin/Form.E dibuktikan telahsesuai dengan seluruh dokumen.

Customs and BordersProtection, For The Purpose of Heading 6401: waterproofFootwear means: footwear specified in the heading, designed toprotect against penetration by water or other liquid,, whether ornot such footwear is primarily designed to such purposes(according to additional U.S.Note to Chapter 64);Bahwa dalam perkara a quo barang yang diimpor dengan PIBNomor 194951, tanggal 03 Mei 2017, berupa Sandals Pu adalahalas kaki jenis sandal jepit dan sandal terbuat dari plastik EVA,sehingga tidak

(A) Footwear may range from sandals with pee consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andane Doe skiboots

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots,

These productsare classified acco nting to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andaketiag bent,

jenis barang sesuai lembarlanjutan PIB), yang diberitahukan dengan Pemberitahuan Impor Barang (PIB)Nomor 241070 tanggal 17 Juni 2013 negara asal: China, yang ditetapkan olehTerbanding sebagai berikut:Uraian Barang PenetapanBea MasukTarif Pos132420 Women PU 6402.99.90.00 BM 25%, PPN 10%, PPhCement Shoes 2,5%132421 Women PU 6402.99.90.00 BM 25%, PPN 10%, PPhCement Shoes 2,5%132422 Women PU 6402.99.90.00 BM 25%, PPN 10%, PPhCement Shoes 2,5%133023 Women PU 6402.99.90.00 BM 25%, PPN 10%, PPhCement Sandals

6402.99.90.00Shoes127494 Boys PU Cement 6402.99.90.00Slippers131023 Girls PVCCement Slippers128834 Boys PU Cement 6402.99.90.00Shoes6404.19.00.006402.99.90.006402.99.90.00BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%BM 25%, PPN 10%, PPh2,9%17 130390 Mens Cotton 6404.19.00.00 BM 25%, PPN 10%, PPhCement Sandals

Klasifikasi Barangbahwa baik Terbanding maupun Pemohon Banding sama sependapat bahwa Women PU CementShoes ... dst (18 jenis barang sesuai lembar lanjutan PIB) diklasifikasikan sebagai berikut ;Pos Uraian Barang Tarif Pos1 132420 Women PU Cement 6402.99.90.00Shoes2 132421 Women PU Cement 6402.99.90.00Shoes3 132422 Women PU Cement 6402.99.90.00Shoes4 133023 Women PU Cement 6402.99.90.00Sandals5 133363 Girls PU Cement Sandals 6402.99.90.006 133364 Girls PU Cement Sandals 6402.99.90.007 131815 Men PU

Cement Shoes 6402.99.90.008 139744 Boys Cotton Injected 6404.19.00.00Shoes9 130654 Girls PU Cement Sandals 6402.99.90.0010 94672 Infant Eva Cement Sandals 6402.99.90.0011 125022 Women PU Cement 6402.99.90.00Slippers12 97221 Women Leather (Bovine) 6403.99.00.00Cement Shoes13 128214 Girls PU Cement Shoes 6402.99.90.0014 127494 Boys PU Cement Slippers 6402.99.90.0015 131023 Girls PVC Cement 6402.99.90.00Slippers16 128834 Boys PU Cement Shoes 6402.99.90.0017 130390 Mens Cotton Cement 6404.19.00.00Sandals18

sengaja dan tanpa hak membuat, memakai, menjual,mengimpor, mengeksport atau mengedarkan barang berupa sandal kesehatanyang diberi hak desain Industri sebagaimana dimaksud dalam Pasal 9 UndangUndang Republik Indonesia No. 31 Tahun 2000 tentang Desain Industri yangdilakukan Terdakwa dengan cara sebagai berikut :Bahwa pada waktu dan tempat seperti tersebut di atas, Terdakwamenjual seharga Rp279.000,00 (dua ratus tujuh puluh sembilan ribu rupiah)berupa sandal kesehatan yang bertuliskan Tokoyo Reflexology Sandals

" yangsama secara konfigurasi dengan desain Industri Sandal milik perusahaan Jacoyang bertuliskan Kozuii Reflexology Sandals" yang telah terdaftar pada DirekturJenderal Hak Kekayaan Intelektual dengan nomor pendaftaran : ID 0019951DHal. 1 dari 6 hal.

Ganefo/Bie Guan di Jalan Asia No. 254/260, Kelurahan SeiRenggas II Medan 20214 ;Bahwa perusahaan Jaco sebagai pemilik desain Industri Sandal danGanefo/Bie Guan sebagai pemegang hak desain lindustri Sandal tidak pernahmemberikan ijin kepada Terdakwa untuk menjual desain Industri Sandaltersebut sebagaimana yang telah dilakuan oleh Terdakwa ;Bahwa saksi Jimmy selaku penjual resmi dari produk Sandal milikperusahaan Jaco menjual produk sandal milik perusahaan Jaco yangbertuliskan Kozuii Reflexology Sandals

Menyatakan barang bukti berupa : 12 (dua belas) sandal merek Tokoyo Reflexology Sandals ;Dirampas untuk dimusnahkan ;5. Menetapkan agar Terdakwa membayar biaya perkara sebesar Rp5.000,00(lima ribu rupiah) ;Membaca putusan Pengadilan Negeri Malang No. 405/PID.Sus/2012/PN.Mlg. tanggal 28 November 2012 yang amar lengkapnya sebagai berikut :Hal. 2 dari 6 hal. Put. No. 424 K/Pid.Sus/20151.

Memerintahkan barang bukti berupa : 12 (dua belas) sandal merek Tokoyo Reflexology Sandals ;Dirampas untuk dimusnahkan ;5.

Sedangkan dalamPIB Nomor : 192473 tanggal 02 Mei 2017, berupa Sandals Pu,negara asal China, berarti dalam pengklasifikasian pos tarifmenggunakan Buku Tarif Kepabean Indonesia (BTKI) 2012, yangmulai berlaku tanggal 1 Januari 2012 yaitu: Peraturan MenteriKeuangan Nomor: 213/PMK.011/2011 tanggal 14 Desember 2011tentang Penetapan Sistem Klasifikasi Barang dan PembebananTarif Bea Masuk atas Barang Impor:Bahwa barang yang menjadi perkara a quo adalah Sandals Pu,tersebut diimpor dari China dengan fasilitas

tarif Bea MasukAseanChina Free Trade Area, sehingga diberlakukan tarif BeaMasuk AseanChina Free Trade Area (ACFTA) berdasarkanPeraturan Menteri Keuangan Nomor 117/PMK.011/2012 tanggal 10Juli 2012 tentang Penetapan Tarif Bea Masuk Dalam RangkaAseanChina Free Trade Area (ACFTA);Bahwa identifikasi jenis barang dalam PIB berupa Sandals Pu,Invoice, Packing list, Certificate of Orgin/Form.E dibuktikan telahsesuai dengan seluruh dokumen.

Bahwa dengan demikian, barang yang diimpor oleh PemohonBanding sekarang Pemohon Peninjauan Kembali PIB Nomor:192473 tanggal 02 Mei 2017, adalah Sandals Pu, atau Sandal, ataujenis sandal jepit untuk anakanak, sandal untuk anak muda dansandal untuk orang dewasa, dengan bahan terbuat dari plastik(Ethylene Vinyl Acetate/EVA) yang bagian atas (upper) dan bagianbawah (sole) yang dicetak dengan cara Injection Moulding, dengantidak dijahit, dikeling, dipaku sekrup, itusuk atau proses semacamitu;5.

consiting of straps across the instep and counter orheelstrap attached to the sole by any process;(e) Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Halaman 10 dari 15 halaman.

Bahwa berdasarkan pertimbangan hukum tersebut di atas makaMajelis Hakim Agung menyimpulkan terhadap barang yang diimporoleh Pemohon Banding sekarang Pemohon Peninjauan Kembalidalam PIB Nomor: 192473 tanggal 02 Mei 2017, berupa Sandals Puadalah buatan China yang mendapatkan fasilitas tarif Bea Masukberdasarkan AseanChina Free Trade Area (ACFTA) yangdibuktikan dengan Certificate of Origin berupa Form E Nomor:E1735040A2520123 tanggal 21 April 2017, sehingga tarif BeaMasuknya berdasarkan Peraturan Menteri

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear,(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andBRAN skiboots

Putusan Nomor 509 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.6401.92 Covering the ankle but not covering the knee Riding boots:6401.92.11 00 Of rubber6401.92.12 00 Of plastics6401.92.20 00 Downhill skiboots6401.92.30 00 Sandals solely of rubber Other:6401.92.91 00 Of rubber6401.92.92 00 Of plastics6401.99 Other Of rubber:6401.99.11 00 Riding boots solely of rubber;Sandals solelyof rubber6401.99.12 00 Unfinished

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.ee (3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots

(A) Footwear may range from sandals with Lae? consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.t (3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots

(A) Footwear may range from sandals with cries consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots,

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may haveStraps, etc., for fastening the uppers to the waist for better support).

Putusan Nomor 508 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.6401.92.11 00 Of rubber6401.92.12 00 Of plastics6401.92.20 00 Downhill skiboots6401.92.30 00 Sandals solely of rubber Other:6401.92.91 00 Of rubber6401.92.92 00 Of plastics6401.99 Other Of rubber:6401.99.11 00 Riding boots solely of rubber;Sandals solelyof rubber6401.99.12 00 Unfinished footwear consisting of anouter sole and an incomplete upper6401.99.19

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting ey of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots,

These productsare classified sccondinng to their constituent material,(A) Footwear may range from sandals sel appears consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

solely of rubber Other: Of rubber Of plastics Other Of rubber: Riding boots solely of rubber;Sandals solelyof rubber Unfinished footwear consisting of an outersole and an incomplete upper Other Of plasticsOther footwear with outer soles and uppers ofrubber or plastics;Sports footwear: Skiboots,snowboard bootscrosscountry ski footwear and Downhill skibootsHalaman 26 dari 33 halaman.

These productsare Classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.ee (3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots

(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces or(C)(D)ribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the greatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear,(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots,

(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thnghboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

Riding boots: Of rubber Of plastics Downhill skiboots Sandals solely of rubber Other: Of rubber Of plastics Other Of rubber: Riding boots solely of rubber;Sandals solelyof rubber Unfinished footwear consisting of an outersole and an incomplete upper Other Of plastics64.02 Other footwear with outer soles and uppers of rubber orplastics.Sports footwear:6402.126402.12.106402.12.10 106402.12.10 906402.12.20 006402.12.306402.12.30 106402.12.30 906402.196402.19.106402.19.10 10 Skiboots, crosscountry ski

These productsare Classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots,

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.cry (3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the Tet, The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).if the upper consists of two or more materials, classification is determined by theconstituent material which has the preakest external

Putusan Nomor 518/B/PK/Pjk/2020assembledby stitching, riveting, nailing, screwing, plugging orsimilar processes.6401.10 Footwear incorporating a protective metal toecap Of rubber:6401.10.11 00 Riding boots solely of rubber6401.10.19 00 Other6401.10.20 00 Of plasticsOther footwear:6401.92 Covering the ankle but not covering the knee Riding boots:6401.92.11 00 Of rubber6401.92.12 00 Of plastics6401.92.20 00 Downhill skiboots6401.92.30 00 Sandals solely of rubber Other:6401.92.91 00 Of rubber6401.92.92

00 Of plastics6401.99 Other Of rubber:6401.99.11 00 Riding boots solely of rubber;Sandals solelyof rubber6401.99.12 00 Unfinished footwear consisting of an outersole and an incomplete upper6401.99.19 00 Other6401.99.20 00 Of plastics64.02 Other footwear with outer soles and uppers of rubber or plastics.Sports footwear:6402.12 Skiboots, crosscountry ski footwear andsnowboard boots6402.12.10 Downhill skiboots6402.12.1010 Men's or boys'6402.121090 ~~ OtherHalaman 25 dari 32 halaman.

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, ctc., for fastening the uppers to the waist for better support).

Che Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various t * espadrilles ~ (shoes with canwas uppers and soles ofypes. ~ ie > = .Plaited vweretable material, tennis shoes, jomeing, shoes, bathing slippers and othercasual footwear.4 Special sports footwear which is desigmed for a sporting activity and has, or hProvision for, the attachment of spikes, sprigs, stops, clips, bars or the Tike andskating

The size of the uppers variesvery much between different types of footwear, from those covering the foot caret the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals),If the upper consists of two or more materials, classification is determined by theconstituent material which has the Pa external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

These productsare classified according to their constituent material,(A) Footwear may range from sandals with uppers consisting simply of adjustable laces orribbons to thighboots (the uppers of which cover the leg and thigh, and which may havestraps, etc., for fastening the uppers to the waist for better support).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited vegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.(4) Special sports footwear which is designed for a sporting activity and has, or hasprovision for, the attachment of spikes, sprigs, stops, clips, bars or the like andskating boots,

The size of the uppers variesvery much between different types of footwear, fea those covering the foot and the wholeleg, including the thigh (for example, fishermens boots), to those which consist simply ofstraps or thongs (for example, sandals).If the upper consists of two or more materials, classification is determined by theconstituent material which has the poses external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips

Putusan Nomor 3541/B/PK/Pjk/20206401.92.9100 Of rubber6401.92.9200 Ofplastics6401.99 Other Of rubber:6401.99.11 00 Riding boots solely of rubber;Sandals solelyof rubber6401.99.1200 Unfinished footwear consisting of an outersole and an incomplete upper6401.99.1900 Other6401.99.2000 Of plastics64.02 Other footwear with outer soles and uppers of rubber orplastics.Sports footwear:6402.12 Skiboots, crosscountry ski footwear andsnowboard boots6402.12.10 Downhill skiboots6402.12.1010 Men's or boys'6402.12.1090

Putusan Nomor 3541/B/PK/Pjk/20206402.19.9090 Other6402.20 Footwear with upper straps or thongs assembledto the sole by means of plugs Of rubber:6402.20.1100 Sandals solely of rubber6402.20.1900 Other6402.20.20 Of plastics6402.20.2020 Womens or girls'6402.20.2090 OtherOther footwear:6402.91 Covering the ankle6402.91.10 00 Incorporating a protective metal toecap6402.91.90 Other6402.91.9020 Men's or boys'6402.91.9030 Women's or girls'6402.91.9040 Children's6402.99 Other6402.99.10 00 Incorporating a

- 1 (satu) buah Handphone Asiaphone warna pink Hello Kitty; --------------------------------- 1 (satu) potong bra warna biru motif hitam merek Jasmine; ----------------------------------- 1 (satu) unit Handphone C2 warna putih ; --------------------------------------------------------- 3 (tiga) potong celana dalam warna biru polos ada pita biru muda, putih polkadot warna merahterdapat tulisan Emotion dan warna coklat dengan motif kota-kotak ; ---------------- 2 (dua) pasang sandal merek The Sandals

warna biru dan abu-abu ; -------------------------- 2 (dua) potong bra warna ungu polos dan merek polos ; ---------------------------------------- 1 (satu) potong rok mini jeans warna biru merek Euphoria; ----------------------------------- 1 (satu) baju kaos warna putih dengan gambar jaket dan tulisan Nylon merek Weoreenjy ; -------------------------------------------------------------------------------------------- 1 (satu) potong sendal merk the Sandals warna biru ; ----------------------

./2013/PN.Bgr. tgl30 Des 20131 (satu) baju kaos warna putih dengan gambar jaket dan tulisan nylon merekWeoreenjy;1 (satu) potong sendal merk The Sandals warna biru ;1 (satu) potong celana dalam warna putih dengan lis krem motif bunga merekMillis ;1 (satu) potong bra warna merah merek Saliyes :1 (satu) potong bra warna hitam motif bungabunga dengan pita biru ;1 (satu) potong Cardigan warna merah ;eee eee em eC1 am) pong toes tomgaspencekiets) ean pening ecm1 et) pong dress waa ~tenganpendek warebiru

yangmenemani tergantung bayaran dari tamu pengunjung ;Menimbang, bahwa Penuntut Umum telah mengajukan barang bukti sebagai berikut : 1. 1 unit Handphone Nokia 309 warna = hitam type RM843;2. 1 buah Handphone asoaphone warna pink Hello Kitty;3. 1 potong bra warna biru motif hitam merek Jasmine ;4. 1 unit handphone C2 warna5. 1 potong celana dalam warna biru polos ada pita biru muda, putih polkadot warnamerahterdapat tulisan emoticon dan warna coklat dengan motif kota6. 2 pasang sandal merek the sandals

warna biru= dan abuabu; 7. 2 ptong bra warna ungu polos dan merekpolos;8. 1 potong rok mini jeans warna biru merekEuphoria, 9. 1 baju kaos warna putih dengan gambar jaket dan tulisan Nylon merekWeoreenjy;10. 1 potong sendal merk the sandals warnabiru; 11.1 potong celana dalam warna putih dengan lis krem motif bunga merek12. 1 potong bra warna merah merek13.1 potong bra warna hitam motif bungabunga dengan pitaHalaman 2 dari 29 Putusan No.294/Pid.Sus./2013/PN.Bgr. tgl30 Des 201314.1 potong cardigan

Memerintahkan barang bukti berupae 1 (satu) buah unit handphone Nokia 309 warna hitam type RM843 ;e 1 (satu) buah MHandphone Asiaphone warna pink 4Hello Kitty;e 1 (satu) potong bra warna biru motif hitam merek Jasmine;e (satu) unit Handphone G2 warna putih ;e 3 (tiga) potong celana dalam warna biru polos ada pita biru muda, putih polkadotwarna merahterdapat tulisan Emotion dan warna coklat dengan motif kotakotak ;e 2 (dua) pasang sandal merek The Sandals warna biru dan abuabu =;e 2 (dua) potong bra

warna ungu polos dan =merek polos ;e 1 (satu) potong rok mini jeans warna biru merek Euphoria;e 1 (satu) baju kaos warna putih dengan gambar jaket dan tulisan Nylon merekWeoreenjy1 (satu) potong sendal merk the Sandals warna biru ;1 (satu) potong celana dalam warna putih dengan lis krem motif bunga merekMillis ;1 (satu) potong bra warna merah merek Saliyes :1 (satu) potong bra warna hitam motif bungabunga dengan pita biru ;1 (satu) potong cardigan warna merah ;a ae eeey ee ee ween mee ee; ( satu