MENGADILI:

1. Menyatakan Terdakwa Harly Afriandi als Soles Bin Khudri, terbukti secara sah dan meyakinkan bersalah melakukan tindak pidana Pemufakatan jahat tanpa hak menjadi perantara jual beli narkotika golongan I dalam bentuk bukan tanaman sebagaimana dalam dakwaan Primair Penuntut Umum;
2. Menjatuhkan pidana kepada Terdakwa Harly Afriandi als Soles Bin Khudri oleh karena itu dengan pidana penjara selama 7

Terdakwa:
HARLY AFRIANDI Als SOLES Bin KHUDRI

Berdasarkan Explanatory Notes to the HS heading 64.02dijelaskan sebagaimana kutipan berikut :This heading covers footwear with outer soles and uppers of rubbe iof headin es 00 pers of rubber or plastics, other than thosed. Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut :Halaman 7 dari 37 halaman.

or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once,Halaman 8 dari 37 halaman.

(hesding 98.00). iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.(5) Dancing slippers.(6) House footwear (e.g., bedroom slippers).(7) Footwear obtained in a single piece, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.(8) Other footwear specially designed to protect against oil, grease, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 37 halaman.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and ann of the foot.

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskan sebagaimanakutipan berikut :This heading covers footwear with outer soles and uppers of rubbe iof heading Epa ppers of rubber or plastics, other than those. Berdasarkan Explanatory Notes, penjelasan mengenai tentang Chapter 64 inGeneral, bahwa yang dimaksud footwear (10 jenis alas kaki), sebagai berikut :Halaman 9 dari 28 halaman.

or cold.9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 28 halaman.

grease, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 11 dari 28 halaman.

Footwear incorporating a protective metaltoecap :+ Other footwear : = Covering the ankle bu tnotcovering theknee+ Other:== = Covering the knee++ OtherOther footwear with outer soles anduppers of rubber or plastics.

Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat dari bahan karetatau plastik, diklasifikasikan pada Pos Tarif 64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber or of plastics, theuppers of which are neither fixed to the sole nor assembled by stitching,riveting, nailing, screwing, plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber or plastics.3.

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskan sebagaimanakutipan berikut:This heading covers footwear with outer soles and u s of rubbe iof headiag S401. ippers of rubber or plastics, other than thosed. Berdasarkan Explanatory Notes, penjelasan mengenai tentang Chapter 64 inGeneral, bahwa yang dimaksud footwear (10 jenis alas kaki), sebagai berikut:Halaman 10 dari 30 halaman.

or cold.9 Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 11 dari 30 halaman.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 12 dari 30 halaman.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.

5563 6401.92.00 Menutupi mata kaki tetapi tidak menutupi lutut + = Covering the ankle but not covering the 30,0%knee6401.99 + Lainlain : + Other :5564 6401.99.10 j++ Menutupilutut == Covering the knee 30,0%5565 6401.99.90 : = Lainlain += Other 30,0%64,02 Alas kaki lainnya dengan sol luardan bagianatas dari Other footwear with outer soles andkaret atau plastik. uppers of rubber or plastics.

2017, Bab 64 adalah Alas kaki, pelindung kaki dansejenisnya; bagian dari barang tersebut;Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut :This heading covers footwear with outer soles and 4 ifeeder ar uppers of rubber or plastics, other than thos.

Clips, bars or the Tike amdskating boots, ski boots and crosscountry Ski footwear, snowboard boots. wrestlingboots, boxing boots and cycling shoes (see Subheading Mote 1 to the Chapter).Ss over Seare es or iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).

. assembled by stitching, riveting, nailing,screwing, plugging or similar processes.64.02 Alas kaki lainnya dengan sol luar dan bagianatas dari Other footwear with outer soles andkaret atau plastik. uppers of rubber or plastics.

Alas kaki dilengkapi logam pelindung jari Alas kaki lainnya :Menutupi mata kaki tetapi tidak menutupi lutut Lainlain :Menutupi lututLainlainWaterproof footwear with outer soles anduppers of rubber or of plastics, the uppers ofwhich are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuatdari bahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers ofrubber or of plastics, the uppers of which are neither fixedto the sole nor assembled by stitching, riveting, nailing,screwing, plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber orplastics.Halaman 18 dari 28 halaman.

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut :This heading covers footwear with outer soles and uppers of mibbe iof heading S401 ippe rubber or plastics, other than thosed. Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut :Halaman 8 dari 32 halaman.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper.

Alas kaki dilengkapi logam pelindung jari Alas kaki lainnya : Menutupi mata kaki tetapi tidak menutupi lutut Lainlain Menutupi lutut LainlainWaterproof footwear with outer soles anduppers of rubber or of plastics, the uppers ofwhich are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.

Bahwa pengertian Waterproof dari negara Canada yaitu CustomsTariff Schedule Canada dapat dilihat dari beberapa literatur danstruktur klasifikasi Pos 64.01 dan 64.02 sebagai berikut:64.01 Waterproof footwear with outer soles and uppers of rubberor ofplastics, the uppers of which are neither fixed to the sole norHalaman 24 dari 32 halaman.

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut :This heading covers footwear with outer soles and u 8 of rubbeafheaiine cove ippers of rubber or plastics, other than thosed.

or cold.co) Overshoes worn ower other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be uscd only once.Halaman 9 dari 33 halaman.

oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include disposable foot orshoe cowerin: of flimsy material (paper, sheeting of plastics, etc.) without applied soles.

, chemicals or cold.Co) Overshoes worm over other footwear; in some cases, they are heelless.10) Disposable footwear, with applied soles, generally designed to be used only once. fie ee of this Cemeret Miote> emisSS Oe Sef Gn Sea oT SenosTe westerns.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shal! be considered to be thatportion of the shoe which covers the sides and top of the foot.

or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 8 dari 36 halaman.

, chemicals or cold,(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 9 dari 36 halaman.

, chemicals or cold,(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 36 halaman.

Alas kaki dilengkapi logam pelindung jari Alas kaki lainnya :Menutupi mata kaki tetapi tidak menutupi lutut Lainlain: Menutupi lututLainlain Waterproof footwear with outer soles anduppers of rubber or of plastics, the uppers ofwhich are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuatdari bahan karet atau plastik, diklasifikasikan pada Pos Tarif64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers ofrubber or of plastics, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;3.

or cold,(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.The term outer sole as used in headings 64.01 to 64.05 means that part of(other than an attached hee!)

Theseaccessories or reinforcements include spikes, bars, nails, protectors or similar attachments(including a thin layer of textile flocking (e.g,, for creating a desi detach:material, applied to but not embedded in eae ssiilini huisIn the case of footwear made in a single ag (6, clogs) without applied soles, noassifieseparate outer sole is zor such footwear is d with reference to the constituentmaterial of its lower surface.Halaman 8 dari 29 halaman. Putusan Nomor 464/B/PK/Pjk/2020e.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a anal piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the u per shall be considered to be thatportion of the shoe which covers the sides and top of the Foot.

Putusan Nomor 464/B/PK/Pjk/2020Waterproof footwear with outer soles anduppers of rubber or of plastics, the uppers ofwhich are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.

Bahwa BITKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubberor of plastics, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;3.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 33 halaman.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 11 dari 33 halaman.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 12 dari 33 halaman.

Putusan Nomor 4024/B/PK/Pjk/2019Waterproof footwear with outer soles anduppers of rubber or of plastics, the uppersof which are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.

atas dari Other footwear with outer soles andkaret atau plastik. uppers of rubber or plastics. .

Berdasarkan Lembar Penelitian dan Penetapan Tarif (LPPT),Termohon Peninjauan Kembali menyatakan bahwa barang imporpada pos 1 dan pos 2 diidentifikasi sebagai alas kaki dengan sol atas(upper soles) dan sol bawah/luar (outer soles) terbuat dari plastik(Polyvinyl Chloride/PVC) dengan bagian atas dan solnya tidakdipasang/dirakit dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu namun dengan cara dicetak(moulding);4.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 39 halaman.

or cold.9 Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 11 dari 39 halaman.

, chemicals or cold,(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 12 dari 39 halaman.

fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.Other footwear with outer soles anduppers of rubber or plastics.

Putusan Nomor 4039/B/PK/Pjk/2019This heading covers footwear with outer soles and uppers of rubbeot headicg gov ppers of rubber or plastics, other than thosed.

, chemicals or cold.(9) Overshoes worm over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 9 dari 33 halaman.

, chemicals or cold,9 Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 33 halaman.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuatdari bahan karet atau plastik, diklasifikasikan pada Pos Tarif64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers ofrubber or of plastics, the uppers of which are neither fixedto the sole nor assembled by stitching, riveting, nailing,screwing, plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;3.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 8 dari 38 halaman.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 9 dari 38 halaman.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.Halaman 10 dari 38 halaman.

Putusan Nomor 508 B/PK/Pjk/2020 Alas kaki tahan air dengan sol luar dan bagianatas dari Waterproof footwear with outer soles anduppers of rubber or of plastics, the upperspada sol dan tidak dirakit dengan cara dijahit, dikeling, jof which are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuatdari bahan karet atau plastik, diklasifikasikan pada Pos Tarif64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers ofrubber or of plastics, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;Halaman 26 dari 38 halaman.

or cold.Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.

Theseaccessories or reinforcements include spikes, bars, nails, protectors or similar attachments(including a thin layer of textile flocking (e.g., for creating a design) or a detachable textilematerial, applied to but not embedded in the sole), clogs) without applied soles, noted with reference to the constituentseparate outer sole is required; such footwear is classiIn the case of footwear made in a single piece (e8material of its lower surface.For the purposes of the classification of footwear

However, in certain footwear with plastic repaidee soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper.

Alas kaki dilengkapi logam pelindung jari Alas kaki lainnya : Menutupi mata kaki tetapi tidak menutupi lututLainlain: Menutupi lutut Lainlain Waterproof footwear with outer soles anduppers of rubber or of plastics, the uppers ofwhich are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.

Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norHalaman 18 dari 28 halaman. Putusan Nomor 443/B/PK/Pjk/2020assembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.64.02 Other footwear with outer soles and uppers of rubber orplastics.3.

Little oes)irrespective of their shape and size, the particular use for which they are designed, their methodof manufacture or the materials of which they are made.For the purposes of this Chapter, the term footwear does not, however, include disposable foot orshoe coverings of flimsy material (paper, sheeting of plastics, etc.) without applied soles. These productsare classified according to their constituent material,Halaman 7 dari 26 halaman.

, chemicals or cold.9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.

Theseaccessories or reinforcements include spikes, bars, nails, protectors or similar attachments(including a thin layer of textile flocking (e.g., for creating a design) or a detachable textilematerial, applied to but not embedded in the sole).In the case of footwear made in a single piece (2, clogs) without applied soles, noseparate outer sole is required; such footwear is classified with reference to the constituentmaterial of its lower surface.

However, in certain footwear with plastic henided: soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and Ne of the foot.

fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.+ Footwear incorporating a protective metaltoecap Other footwear :+ + Covering the ankle but not covering theknee+ Other:+ Covering the knee+++ OtherOther footwear with outer soles anduppers of rubber or plastics.

Berdasarkan penelitian/ foto pemeriksaan fisik barang disimpulkanbahwa barang impor pada pos 16 sampai dengan 20 diidentifikasisebagai alas kaki tahan air dengan sol atas (upper soles) dan solbawah/luar (outer soles) terobuat dari karet atau plastik (Polyvinylchloride/ PVC) dengan bagian atas dan solnya tidak dipasang/ dirakitdengan cara dijahit, dikeling, dipaku, di sekrup, ditusuk atau prosessemacam itu namun dengan cara dilem/ direkatkan;6.

Putusan Nomor 3541/B/PK/Pjk/2020This heading covers footwear with outer soles and uppers of rubbeof heading 64.01. ppers of rubber or plastics, other than thosed.

, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.

to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.+ Footwear incorporating a protective metaltoecap Other footwear :: Covering the ankle but not covering theknee++ Other :+ = Covering the knee+++ OtherOther footwear with, outer soles and PP of rubber or plastics.

Alas Kaki dilengkapi logam pelindung jari Alas kaki lainnya: Menutupi mata kaki tetapi tidak menutupi lutut Lainlain :~ Menutupi lutut Lainlain Waterproof footwear with outer soles anduppers of rubber or of plastics, the uppers ofwhich are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.

Putusan Nomor 520/B/PK/Pjk/2020(outer soles) dan bagian atas (upper soles) terbuat dari bahan plastik(Polyvinyl Chloride/ PVC) dengan bagian atas (upper) tidakdipasang pada sol luar (outer sole) dan tidak dirakit dengan caradijahit, dikeling, dipaku, disekrup, ditusuk atau proses semacam itu,melainkan melalui proses injection molding dengan bentuk tidakmenutupi mata kaki, sehingga tepat diklasifikasikan ke dalam PosTarif 6401.99.90;Penelitian Klasifikasi1Berdasarkan catatan 1 dan 3 (a) Ketentuan

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut :This heading covers footwear with outer soles and uppers of rubbe iof heading g cove ppers of rubber or plastics, other than thosed.

grease, chemicals or cold.(9) Overshoes worn over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.

Theseaccessories or reinforcements include spikes, bars, nails, protectors or similar attachments(including a thin layer of textile flocking (e.g., for creating a design) or a detachable textilematerial, applied to but not embedded in the sole).In the case of footwear made in a single piece (e.g. clogs) without applied soles, no. . * separate outer sole is required; such footwear is classified with reference to the constituentmaterial of its lower surface.Halaman 7 dari 26 halaman.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the Poot.

Putusan Nomor 4253/B/PK/Pjk/20194. bahwa berdasarkan pemeriksaan fisik didapat informasi bahwa barangimpor Pos Nomor 18, 19, 20, 21, 38 dan 39 pada PIB nomor 381959tanggal 28 Agustus 2017 diidentifikasikan sebagai alas kaki dengan solluar (outer soles) dan bagian atas (upper soles) terbuat dari bahanplastik dengan bagian atas (upper) tidak dipasang pada sol luar (outersole) dan tidak dirakit dengan cara dijahit, dikeling, dipaku, disekrup,ditusuk atau proses semacam itu, melainkan melalui proses

Berdasarkan Explanatory Notes to the HS heading 64.02dijelaskan sebagaimana kutipan berikut:This heading covers footwear with outer soles and u 8 of rubbe iof headin B cove ppers of rubber or plastics, other than thosed. Berdasarkan Explanatory Notes, penjelasan mengenai tentang Chapter 64 inGeneral, bahwa yang dimaksud footwear, sebagai berikut : Halaman 7 dari 27 halaman.

The Chapter includes :I> Flat or highheeled shoes for ordinary indoor or outdoor wear.2> Ankleboots, halfiboots, kucebowots anid thigghboots.(3) Sandals of various types, espadrilles ~~ (shoes with canwas uppers and soles ofSyPlaited wegetable material. tennis shoes, jogging, shoes, bathing slippers and othercasual footwear.

obtained in a single picce, particularly by moulding rubber or plastics or bycarving from a solid piece of wood.8) Other footwear specially desigmed to protect against oil, grease, chemicals or cold.(9) Overshoes worn over other footwear; im some cases, they are heelless.C10) Disposable footwear, with applicd soles, generally designed to be uscd only once.

Bahwa BTKI 2017 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.64.02 Other footwear with outer soles and uppers of rubber orplastics.3.

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut:This heading covers footwear with outer soles and uppers of rubbeof heading 6401 ppers of rubber or plastics, other than thosed.

skiboots and crosscountry ski footwear, snowboard boots, wrestlingboots, boxing boots and cycling shoes (see Subheading Note 1 to the Chapter).Rollerskating or iceskating boots with skates fixed to the soles, are, however, excludedCheading 95.06).(35) Pancing slippers.

Footwear incorporating a protective metaltoecap Other footwear : Covering the ankle but not covering thenee + Other : = Covering the knee OtherOther footwear with outer soles andluppers of rubber or plastics.

Alas kaki dilengkapi logampelindung jari Alas kaki lainnya: Menutupi mata kaki tetapitidak menutupi lututLainlain Waterproof footwear with outer soles and uppers of rubber or of plastics,the uppers of which are neither fixed to the sole nor assembled by Stitching, riveting, nailing, screwing, plugging or similar processes.

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes.64.02 Other footwear with outer soles and uppers of rubber orplastics.3.

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

, chemicals or cold.(9) Overshoes wom over other footwear; in some cases, they are heelless.(10) Disposable footwear, with applied soles, generally designed to be used only once.

However, in certain footwear with plastic moulded : soles or in shoes of theAmerican Indian moccasin type, a single piece of material is used to form the sole andeither the whole or part of the upper, thus making it difficult to identify the demarcationbetween the outer sole and the upper. In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Putusan Nomor 465/B/PK/Pjk/2020j.Cakupan Pos 64.01 dijelaskan pada alinea 1 Explanatory NotesHeading 64.01 :This heading covers waterproof footwear with both the outer soles and the uppers (see GeFi s neralExplanatory Note, paragraphs (C) and (D), of rubber (as defined in Note to Chapter 40),oie 7 beats his Che ao aa a miter or plastics bein g visible to the nakedye (sce Note 5 (a) to this Chapter), provided the uppers are neither fixed to the solassembled by the processes ni in the heading. mee

Bahwa BTKI 2012 alas kaki dengan outer sole dan upper terbuat daribahan karet atau plastik, diklasifikasikan pada Pos Tarif 64.01 dan64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppers of rubber orof plastics, the uppers of which are neither fixed to the solenor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;64.02 Other footwear with outer soles and uppers of rubber orplastics;3.