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 poe ppers of rubber or plastics, other than thosed.

boots, skiboots and crosscountry ski footwear, snowboard boots, wrestlingboots. boxing boots and cycling shoes (see Subheading Mote 1 to the Chapter).Rollerskating or iceskating boots with skates fixed to the soles, are, however, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (c.2.. bedroom slippers).C7) Footuvear obtained in a single picce, 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.(29) Overshoes worn over other footwear; im 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 e8 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 (x. clogs) without applied soles, noseparate outer sole is regalcedts such footwear is classified with reference to the constituentmaterial of its lower surface.Halaman 9 dari 29 halaman.

However, in certain footwear with plastic imcalded 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 ui per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Berdasarkan penelitian dan uraian di atas, maka barang Impor Pos 913diidentifikasi merupakan sepatu/alas kaki dengan sol luar (outer soles)dan bagian atas (uppers) terbuat dari Polyvinyl chloride/ PVC (plastik),dengan bagian atasnya dipasang pada sol dengan cara selain dijahit,dikeling, dipaku, disekrup, ditusuk, atau proses semacam itu, tidakdilengkapi logam pelindung jari, tidak menutupi mata kaki;Keterangan:1.

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 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 the footwear(other than an attached heel) which, when in use, is in contact with the ground.

However, in certain footwear with plastic eeanlied 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 wu per shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

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;Halaman 19 dari 27 halaman.

Berdasarkan Explanatory Notes to the HS heading 64.02 dijelaskansebagaimana kutipan berikut:This heading covers footwear with outer soles and uppers of rubberor plastics, other than those of heading 64.01%d.

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, excluded(heading 95.06).(5) Dancing slippers.(6) House footwear (e.g., bedroom slippers).Halaman 7 dari 28 halaman.

Putusan Nomor 463/B/PK/Pjk/2020(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 designed to be used only once.

However, in certain footwear with plastic guided 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 9 of the foot.

Bahwa dalam BTKI 2017 pos tarif 64.01 dan 64.02 diuraikan sebagai berikut:64.01 Alas kaki tahan air dengan sol luar dan bagianatas dari Waterproof footwear with outer soles andkaret atau dari plastik, bagian ya tidak di.

HH=1804L Lainlain Alas kaki dengan tali pengikat atau tali kulit diatasnyadirakit pada sol dengan alat penusuk+ Alas kaki lainnya : Menutupi mata kaki:++ Sepatu selam= + Lainlain :+++ Dilengkapi logam pelindung jari+ Lainlain+ Lainlain :++ Dilengkapi logam pelindung jari Lainlainuraian tersebut, perlu diketahuiWaterproof footwear with outer soles anduppers of rubber or of plastics, the upperslof which are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or

Footwear incorporating a protective metaltoecap i+ Other footwear :r+ Covering the ankle bu t not covering theknee= Other: = Covering the knee= = OtherOther footwear with outer soles andppers of rubber or plastics.

are neither fixed to the sole norassembled by stitching, riveting, nailing,screwing, plugging or similar processes.25,0%Other footwear with outer soles anduppers of rubber or plastics.

of rubber or plastics being visible to the naked1eye (see Note 3 (a) to this Chapter), provided the uppers are neither fixed to the sole norassembled by the processes named in the heading.The heading includes footwear constructed to protect against penetration by water or otherliquids and would include, inter alia, certain snowboots, galoshes, overshoes and skiboots.Footwear remains in this heading even if it is made partly of one and partly of another of thespecified materials (e.g., the soles

Putusan Nomor 424/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.This heading covers waterproof footwear with both the outer soles and the uppers (see GencralExplanatory Note, paragraphs (C) and (D)), of rubber (as defined in Nola to Chapter 40),ng a exile ee ee Ce gers ca pt eabber or plastics bein g visible to the nakedye (see Note a) to 1s apter), provi the uppers are neither fixe assembled by the processes

Berdasarkan penelitian, disimpulkan bahwa barang impor pada pos 3s.d. pos 7 diidentifikasi sebagai alas kaki dengan sol atas (upper soles)dan sol bawah/luar (outer soles) terbuat dari plastik (Polyvinyl chlonde/PVC) dengan bagian atas dan solnya tidak dipasang/ dirakit dengancara dijahit, dikeling, dipaku, di sekrup, ditusuk atau proses semacam itunamun dengan cara dicetak (moulding);d.

Untuk tujuan pengklasifikasian alas kaki pada bab ini, bahanutama pada bagian atas/upper soles juga perlu dipertimbangkandimana yang dimaksud dengan bagian atas adalah bagian sepatu atauHalaman 11 dari 32 halaman.

However, in certain footwear with plastic moulded soles or in shoes of theAmerican Indian moccasin , 4 single piece of material is used to form the sole andcither 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 shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

Putusan Nomor 525/B/PK/Pjk/2020This heading covers footwear with outer soles and f rul iof heading Biol uppers of rubber or plastics, other than thosef. Berdasarkan uraian di atas, maka yang termasuk dalam pos 64.02 ialahalas kaki dengan sol luar dan bagian atasnya dipasang atau dirakitdengan cara dijahit, dikeling, dipaku, disekrup, ditusuk atau prosessemacam itu;g.

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

Putusan Nomor 466/B/PK/Pjk/2020 64.02 Alas kaki lainnya dengan sol luar dan bagian atas Other footwear with outer soles and uppers ofdari karet atau plastik. rubber or plastics.

Theseaccessories or reinforcements include spikes, bars, nails, protectors or similar attachments(including a thin layer of textile flocking (e.., 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 (. clogs) without applied soles, noseparate outer sole is lags such footwear is classified with reference to the constituentmaterial of its lower surtace.

However, in certain footwear with plastic moulded soles or in shoes of theAmeican 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.

Berdasarkan Explanatory Notes, Pos 64.02, disebutkan bahwadalam Pos ini meliputi alas kaki dengan sol luar dan bagianatasnya terbuat dari karet atau plastik, selain yang disebutkan padapos No. 64.01, sebagaimana dikutip berikut ini:Thishedig coves oovear wth tr soles and uppers of :af ea uppers of rubber or plastics, other than thseg. Berdasarkan uraian di atas, maka yang termasuk dalam pos 64.02ialah alas kaki dengan sol luar dan bagian atasnya dipasang atauHalaman 11 dari 45 halaman.

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;.

Importir memberitahukan jenis barang pada pos tarif6402.99.90 adalah termasuk Alas kaki lainnya, dengan sol luardan bagian atas dari karet atau plastik, tidak menutupi matakaki, termasuk lainlain, tidak dilengkapi logam pelindung Jari:dengan struktur klasifikasi sebagai berikut:64.02 Alas kaki lainnya dengan sol luar dan bagian atas Other footwear with outer soles and uppers ofdari karet atau plastik. rubber or plastics.

However, in certain footwear with plastic moulded soles or in shoes of theAmeic?n 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.

Berdasarkan Explanatory Notes, Pos 64.02, disebutkan bahwadalam Pos ini meliputi alas kaki dengan sol luar dan bagianatasnya terbuat dari karet atau plastik, selain yang disebutkanpada pos Nomor 64.01, sebagaimana dikutip berikut ini:This heading covers footwear with outer soles and uppers of rubber or plasticsofhondieg BAT pp r plastics, other than thoseg.

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.

Putusan Nomor 444/B/PK/Pjk/202064.01 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;8.

Theseaccessories or reinforcements include spikes, bars, nails, protectors or similar attachments(Gncluding 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, noseparate outer sole is required; such footwear is classified with reference to the constituentmaterial of its lower surface.

However, in certain footwear with plastic moulded soles or in shoes of theAmeicen Indian moccasin type, a single piece of maternal 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 nee shall be considered to be thatportion of the shoe which covers the sides and top of the foot.

dan upper soles terbuat dari karetatau plastik, dan cara pengerjaan, tidak dengan dijahit, dikeling,dipaku, ditusuk, atau semacam itu serta tidak mempersyaratkandesain dari footwear.

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 rubberor of 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..

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 rubber orofplastics, the uppers of which are neither fixed to the sole norassembledby stitching, riveting, nailing, screwing, plugging or similarHalaman 37 dari 44 halaman.

Putusan Nomor 4042/B/PK/Pjk/201964.01 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;.

diklasifikasikan pada pos 6401; sedangkan alas kaki dari berbagai jenis (sandal, sepatu, boot,terompah dll) dengan proses pembuatan bagian atasnyadipasang pada sol dan dirakit dengan cara stitching, riveting,nailing, screwing, plugging atau proses semacam itu,diklasifikasikan pada pos 6402;11.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

Putusan Nomor 4042/B/PK/Pjk/20196401.99.11 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 orplastics.Sports footwear:6402.12 Skiboots, crosscountry ski footwear andsnowboard boots6402.12.10 Downhill skiboots6402.12.1010 8 Men's or boys'6402.12.1090 ~~ Other6402.12.20 00 Crosscountry ski footwear6402. 12.30

Bahwa BTKI 2012 alas kaki dengan outer sole dan upperterbuat dari bahan karet atau plastik, diklasifikasikan padaPos Tarif 64.01 dan 64.02 dengan uraian:64.01 Waterproof Footwear with outer soles and uppersof rubber or of plastics, the uppers of which areneither fixed to the sole nor assembled bystitching, riveting, nailing, screwing, plugging orsimilar processes;64.02 Other footwear with outer soles and uppers ofrubber or plastics;3.

diklasifikasikan pada pos 6401; Sedangkan alas kaki dari berbagai jenis (sandal, sepatu,boot, terompah dll) dengan proses pembuatan bagianatasnya dipasang pada sol dan dirakit dengan carastitching, riveting, nailing, screwing, plugging atau prosessemacam itu, diklasifikasikan pada pos 6402:Bahwa pengertian Waterproof dari negara Canada yaituCustoms Tariff Schedule Canada dapat dilihat daribeberapa literatur dan struktur klasifikasi Pos 64.01 dan64.02 sebagai berikut:64.01 Waterproof footwear with outer soles

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:6401.92.9100 Of rubber6401.92.92 00 Of plastics6401.99 Other Of rubber:6401.99.11 OO Riding boots solely of rubber;Sandalssolely of rubber6401.99.12 00 Unfinished footwear consisting of anouter sole and an incomplete upper6401.99.19 00 Other6401.99.20 00 Of plastics64.02 Other footwear with outer soles

untuk melindungi dari masuknya air ataucairan lainnya,Canada Customs bahwa ciri khas alas kaki kedap air adalah kedua bagian sol danbagian atasnya mampu memberikan perlindungan kedap air terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)Menurut pendapat pemohon banding ( kami ) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles

and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear with outer soles and uppers of rubber or plastics.Pos 64.03 Footwear with outer soles of rubber, plastics, leather or compositionleather and upper of leather.Pos 64.04 Footwear with outer soles of rubber, plastics, leather or compositionleather and uppers of textile materials.Pos 64.05 Other footwear.Dari

Hal ini dirujuk dari pengertian waterproof pada sub pos 64.01pada halaman XII64011 dari Explanatory Notes, Fifth Edition , Volume 3,dinyatakan pada alinea kedua sebagai berikut : This heading cover waterprooffootwear with both the outer soles and the uppers (see General ExplanatoryNotes, paragraphs and (D), of rubber (as defined in Note I to Chapter40),plastics or textile material with an external layer of rubber or plastic beingvisible to the naked eye (see Note 3 (a) to this Chapter), provided

dan tidak dirakitdengan cara dijahit, dikeling, dipaku, disekrup, ditusuk, atau prosessemacam itu, bagian atas dan sol luar menyatu (unseparated) dibuatmelalui proses injection moulding dengan bentuk tidak menutupimata kaki dan tidak dilengkapi dengan logam pelindung jan,sehingga tidak dapat diklasifikasikan ke dalam pos tarif6402.99.90.00;Bahwa berdasarkan Explanatory Notes to The Harmonyzed Systemheading 64.01, antara lain menyatakan This Heading coverswaterproof footwear with both the outer soles

plastik yang diberitahukanoleh Pemohon Peninjauan Kembali sesuai identifikasi adalah alaskaki tahan air dengan sol luar (outer sole) dan bagian atas (upper)dari plastik, dibuat dengan cara pencetakan melalui penyuntikan(Injection Moulding), tidak dijahit, dikeling, dipaku, disekrup, ditusuk,atau proses semacam itu;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.Berdasarkan uraian di atas, maka barangbarang yang digolongkanke dalam Pos Tarif 64.01 dan 64.02 harus memenuhi unsurunsur:64.01 Alas kaki tahan air (Waterproof Footwear): Outer sole dan upper keduanya terbuat dari karet atau plastik:Halaman 12 dari 22 halaman

Putusan Nomor 4134/B/PK/Pjk/2019This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.64.01 Waterproof footwear with outer soles and uppers of rubber orofplastics, the uppers of which are neither fixed to the sole norassembledby stitching, riveting, nailing, screwing, plugging or similarprocesses;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

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

untuk melindungi darimasuknya air atau cairan lainnya,Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapair terhadap kaki.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05dibedakan berdasarkan bahan penyusun outer sole dan upper,Explanatory Noted Bab 64 Umum (B) Menurut pendapat pemohonbanding ( kami ) penyataan diatas kurang tepat karena berdasarkanHarmonized System:Pos 64.01 Waterproof footwear with outer soles

Putusan Nomor 737/B/PK/PJK/2015Pos 64.02 Other footwear with outer soles and uppers of rubber orplastics.Pos 64.03 Footwear with outer soles of rubber, plastics, leather orcomposition leather and upper of leather.Pos 64.04 Footwear with outer soles of rubber, plastics, leather orcomposition leather and uppers of textile materials.Pos 64.05 Other footwear.Dari penjelasan pos 6401 sampai dengan pos 6405 diatas bahwapengklasifikasian alas kaki bukan semata mata hanya dari bahanpenyusun outer sole dan

Hal ini dirujuk dari pengertian "waterproof" padasub pos 64.01 pada halaman XIl64011 dari Explanatory Notes, FifthEdition , Volume 3, dinyatakan pada alinea kedua sebagai berikut :" Thisheading cover waterproof footwear with both the outer soles and the uppers(see General Explanatory Notes, paragraphs and (D), of rubber (as definedHalaman 18 dari 23 halaman.

&SS )& #SoleS) S& #5& & &S &0),SES ,#(& &.)SO0) (&S$:'SSSE 0) (&S %(2333333333333&. & ,#(& & # +& "SES # , #0) #9%S%) S& HOSES = # 5) SE)+)S$ ,#0&SE&" ESE (&*EtS*E ,)&0E

.* Menurut pendapat pemohon banding (kami) penyataan diatas kurang tepatkarena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear with outer soles and uppers of rubber or plastics.Pos 64.03 Footwear with outer soles of rubber, plastics, leather orcomposition leather and upper of

leather.Pos 64.04 Footwear with outer soles of rubber, plastics, leather orcomposition leather and uppers of textile materials.Pos 64.05 Other footwear.Dari penjelasan Pos 6401 sampai dengan Pos 6405 diatas bahwapengklasifikasian alas kaki bukan sematamata hanya dari bahan penyusun outersole dan upper, hal ini dapat diketahui bahwa alas kaki Pos 6401 dan Pos 6402yang bagian sole dan upper yang keduanya dari karet atau plastik, akan tetapiyang menbedakannya adalah alas kaki kedap air (waterproof footwear

Hal ini dirujuk dari pengertian waterproof pada sub pos64.01 pada halaman XII64011 dari Explanatory Notes, Fifth Edition, Volume3, dinyatakan pada alinea kedua sebagai berikut: This heading coverwaterproof footwear with both the outer soles and the uppers (see GeneralExplanatory Notes, paragraphs and (D), of rubber (as defined in Note I toChapter 40),plastics or textile material with an external layer of rubber orplastic being visible to the naked eye (see Note 3 (a) to this Chapter), providedthe

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahanpenyusun outer sole dan upper , Explanatory Noted Bab 64 Umum (B),~Menurut pendapat pemohon banding ( kami ) penyataan diatas kurangtepat karena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubberor of plastic, the uppers of which are neither fixed to thesole nor assembled by stitching, riveting, nailing, screwing,plugging or similar processes;Pos 64.02 Other footwear

with outer soles and uppers of rubber orplastics;Pos 64.03 Footwear with outer soles of rubber, plastics, leather orcomposition leather and upper of leather;Pos 64.04 Footwear with outer soles of rubber, plastics, leather orcomposition leather and uppers of textile materials;Pos 64.05 Other footwear.Dari penjelasan pos 6401 sampai dengan pos 6405 diatas bahwapengklasifikasian alas kaki bukan semata mata hanya dari bahanpenyusun outer sole dan upper, hal ini dapat diketahui bahwa alas kakipos 6401

Hal ini dirujuk dari pengertianwaterproof pada pos 64.01 pada halaman XIl64011 dariExplanatory Notes, Fifth Edition , Volume 3, dinyatakan pada alineakedua sebagai berikut : This heading cover waterproof footwear withboth the outer soles and the uppers (see General Explanatory Notes,paragraphs and (D), of rubber (as defined in Note 1 to Chapter40),plastics or textile material with an external layer of rubber or plasticbeing visible to the naked eye (see Note 3 (a) to this Chapter),Halaman 24 dari

Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahan penyusun outer sole dan upper, Explanatory Noted Bab 64Umum (B)e Menurut pendapat pemohon banding (kami) penyataan diatas kurang tepatkarena berdasarkan Harmonized System :Pos 64.01 Waterproof footwear with outer soles and uppers of rubber or ofplastic, the uppers of which are neither fixed to the sole norassembled by stitching, riveting, nailing, screwing, plugging orsimilar processes.Pos 64.02 Other footwear

with outer soles and uppers of rubber or plastics.Pos 64.03 Footwear with outer soles of rubber, plastics, leather or compositionleather and upper of leather.Pos 64.04 Footwear with outer soles of rubber, plastics, leather or compositionleather and uppers of textile materials.Pos 64.05 Other footwear.Dari penjelasan pos 6401 sampai dengan pos 6405 diatas bahwapengklasifikasian alas kaki bukan semata mata hanya dari bahan penyusunouter sole dan upper, hal ini dapat diketahui bahwa alas kaki pos 6401

Hal ini dirujuk dari pengertian waterproof pada sub pos 64.01pada halaman XII64011 dari Explanatory Notes, Fifth Edition , Volume 3,dinyatakan pada alinea kedua sebagai berikut : This heading cover waterprooffootwear with both the outer soles and the uppers (see General ExplanatoryNotes, paragraphs and (D), of rubber (as defined in Note I to Chapter40),plastics or textile material with an external layer of rubber or plastic beingvisible to the naked eye (see Note 3 (a) to this Chapter), provided

Istridalam keadaan : Suci, hamil ee edviurthul Ee eeees fos seueroveroupseeceyesesvsveernvpasreraascersSee eee eee eee eee tO AU all Weeeweeeceeresecnceseereceresecneesntercererit cl LIC) C) Al lee nenenersstectens cc tsene er ester eeeesTalak yang dijatuhkan : Soles!. 19 Juni 19841. Talak yang keberapaatau haidh eee eeene eeeV hrriseossssssussssseeeeceneneressssssssusseeeseeeeeessen eee a eae eaNikah mereka terdaftarhadalkantorUnimen) es aaAgama Kecamatan dipada tanggal dengan Akte Nikah No.

dirancang untuk melindungi darimasuknya air atau cairan lainnya,Canada Customs bahwa ciri khas alas kaki kedap air adalah keduabagian sol dan bagian atasnya mampu memberikan perlindungan kedapairterhadap kaki.3.Majelis berpendapat bahwa Pos 64.01 sampai dengan pos 64.05 dibedakanberdasarkan bahanpenyusun outer sole dan upper, Explanatory Noted Bab64 Umum (B)+ Menurut pendapat Pemohon Banding (kami) penyataan diataskurangtepat karena berdasarkan Harmonized System:Pos 64.01 Waterproof footwear wth outer soles

and uppers of rubber orof plastic, the uppers of which are neither fixed to the sole nor assembledby stitching, riveting, nailing, screwng, plugging or similar processes.Pos 64.02 Other footwear wth outer soles and uppers of rubber orplastics.Halaman 16 dari 25 halaman.

Putusan Nomor 1076/B/PK/PJK/2014Pos 64.03 Footwear wth outer soles of rubber, plastics, leather orcomposition leather and upper of leather.Pos 64.04 Footwear wth outer soles of rubber, plastics, leather orcomposition leather and uppers of textile materials.Pos 64.05 Other footwear.Dari penjelasan pos 6401 sampai dengan pos 6405 diatas bahwapengklasifikasian alas kaki bukan semata mata hanya dari bahanpenyusun outer sole dan upper, hal ini dapat diketahui bahwa alas kakipos 6401 dan pos 6402 yang

Hal ini dirujuk dari pengertian"waterproof' pada sub pos 64.01 pada halaman XIl64011 dariExplanatory Notes, Arth Edition, Volume 3, dinyatakan pada alineakedua sebagai berikut :"This heading cover waterproof footwear wthboth the outer soles and the uppers (see General Explanatory Notes,paragraphs and (0), of rubber (as defined in Note 1 to Chapter40),plastics or textile material wth an external layer of rubber or plasticbeing visible to the naked eye (see Note 3 (a) to this Chapter), providedthe

Batwa antere Panggugat dengan Tergugat hinggs sekarang int sudenepaeah tormpat, deggal selene lorena With 2 Aah 2 Soles, Targugatss setoun.asibien Puiiggiijel dip Tepiniat weidabs jiupayakaajar bahwa brdasarkan fakia tersebut