under headin, Ss 3 to 64.05, various types of footwear (including overs oes)irrespective of their sha size. the particuiar use for which they are designed, cir methodpeof manufacture or the monteials of which they are madeFor the purposes of this Chapter, the term footwear does not, however, include disposable foot orshoc coverings of flimsy matcrial (paper, sheeting pi Biassics. etc.) without applied soles hese productsare classified according to their constituent materialCA) Pootwear ma from sandals

Chapter imclodes :ay Flat or highheeled shoes for ordinary indoor or owtdoor wear.(2 Ankleboots, halfboots, kneeboots and thighboots.() Sandals of various types, espadrilles * (shoes with canwas uppers and soles ofPlaited wegetable material), tennis shoes, jozzing shoes, bathing slippers and othercasual footwearCay Special Spicacs 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, skiboots

These productsare classified according to their constituent material,(4) 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).

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kmeeboots and thighboots.(3) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited wegetable material), tennis shoes, jogging shoes, bathing slippers and othercasual footwear.C4) 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, from those covering the foot at 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 pease 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 seunty 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, 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 premtest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips

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 solely of rubber6401.99.12 00 Unfinished footwear consisting of an outer sole and anincomplete 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 and snowboard boots6402.12.10 Downhill skiboots6402.121010 Men's or boys'6402.12.1090

Putusan Nomor 463/B/PK/Pjk/202012,6402.19.1090 Other6402.19.90 Other6402.19.9010 Men's or boys" training, including track or running6402.19.9020 Women's or girls' training, including track or running6402.19.9090 Other6402.20 Footwear with upper straps or thongs assembled to the sole bymeans of plugs Of rubber:6402.20.11 00 Sandals solely of rubber6402.20.19 00 Other6402.20.20 Of plastics6402.20.2020 Women's or girls6402.20.2090 OtherOther footwear:6402.91 Covering the ankle6402.91.10 00 Incorporating

under = 64.01 to 64,05, various types of footwear (including overshoes)irrespective of their shape ansize, 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 ae foot orshoe coverings of flimsy material (paper, sheeting of plastics, etc.) without applied soles.hese productsare classified according to their constituent material,(A) Footwear may range from sandals

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 andpeeing Nook skiboots

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 preatest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or oatanisital

uppers of rubber orofplastics, the uppers of which are neither fixed to the sole norassembledby 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 rubber,6401.10.1900 = Other,6401.10.20 00 Of plastics:Other footwear.6401.92 Covering the ankle but not covering the knee; Riding boots:6401.92.1100 Of rubber,6401.92.12 00 Of plastics;6401.92.2000 Downhill skiboots;6401.92.30 00 Sandals

solely of rubber; Other.6401.92.9100 Of rubber,6401.92.92 00 Of plastics;6401.99 Other; Of rubber.6401.99.11 00 Riding boots solely of rubber;Sandals solelyof rubber,6401.99.12 00 Unfinished footwear consisting of an outersole and an incomplete upper;6401.99.19 00 Other,Halaman 22 dari 29 halaman.

Putusan Nomor 3460/B/PK/Pjk/2020(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, 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 pes external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamental strips

Putusan Nomor 3460/B/PK/Pjk/20206401.926401.92.11 006401.92.12 006401.92.20 006401.92.30 006401.92.91 006401.92.92 006401.996401.99.11 006401.99.12 006401.99.19 006401.99.20 0064.026402.126402.12.106402.12.10 106402.12.10 906402.12.20 006402. 12.306402.12.30 106402. 12.30 906402.196402.19.106402.19.10 106402.19.10 90Other footwear: Covering the ankle but not covering the knee 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 solely of rubber Unfinished footwear consisting of an outer sole and anincomplete upper Other Of plasticsOther footwear with outer soles and uppers of rubber orplastics.Sports footwear:Skiboots, crosscountry ski footwear and snowboard boots Downhill skiboots Crosscountry ski footwear Snowboard boots Soccer, other football, baseball or bowling footwear SoccerHalaman 20 dari 26 halaman.

Putusan Nomor 525/B/PK/Pjk/2020(A)(C)(D)boot yang terletak di atas sol sebagaimana dimaksud dalam huruf (A),(C) dan (D), GeneralExplanatory Notes Fifth Edition (2012), Chapter64, sebagai berikut:Footwear may range from sandals with uppers consisting mp 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).

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, 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). .e.

Putusan Nomor 525/B/PK/Pjk/20206401.99.11 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'6402.12.1090 ~ Other6402.12.20 00 Crosscountry ski footwear6402. 12.30

Putusan Nomor 525/B/PK/Pjk/2020 subpos 6401.92, termasuk diantaranya alas kakiyang tidak menutupi mata kaki, namun tetapmemenuhi aspek sifat, bahan , dan konstruksiyang dipersyaratkan dalam uraian pos 64.01 Bahwa berdasarkan pertimbangan hukum tersebut di atas maka MajelisHakim Agung menyimpulkan terhadap barang yang diimpor oleh PemohonBanding sekarang Pemohon Peninjauan Kembali dalam PIB Nomor :357342 tanggal 14 Agustus 2017, berupa Ladies Sandals adalah buatanChina maka atas Penetapan Klasifikasi

Imcide disposable foor orshoc covernes o iveiss materia aper. shooting astics. cis) without = fica soles ese eesare classified accordie to their constituent nrsHee S a a Pe =CA EBoomwear qnge from sandals with woepers copsigting simply, of agiustable laces orribbons to hven Sboots *Gne uppers of which cover the leg and thigh and ay haveStraps. we Une rappers oo wes iced fare Th ci> Flat or ke Ihheeled shoes for ordinary indoor or curdoor wear.(23 Ae aI ines, aaa RIcie E CREEL Ehecore:> sand Werious

(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).

.@) Sandals of various types, espadrilles (shoes with canvas uppers and soles ofplaited wegetable 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, skiboots and crosscountry ski footwear, snowboard boots, wrestlingboots, boxing boots and cycling shoes (see Subheading Note 1 to the Chapter

The size of the uppers variesvery much between different types of footwear, ftcen those covering the foot and the wholeleg, including the thigh (for ke 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 preatert external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or omamenta strips oredging

Putusan Nomor 4137/B/PK/Pjk/20196401.92.12 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 orplastics.Sports footwear:6402.12 Skiboots

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, 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

Putusan Nomor 465/B/PK/Pjk/20206401.10.20 00 Of plastics;Other footwear,6401.92 Covering the ankle but not covering the knee; Riding boots:6401.92.11 00 Of rubber,6401.92.12 00 Of plastics;6401.92.20 00 Downhill skiboots;6401.92.30 00 Sandals solely of rubber, Other.6401.92.91 00 Of rubber,6401.92.92 00 Of plastics;6401.99 Other, Of rubber.6401.99.11 00 Riding boots solely of rubber; Sandals solelyof rubber:6401.99.12 00 Unfinished footwear consisting of an outersole and an incomplete upper,6401.99.19

Sandals solely of rubber, Other. Of plastics:Other footwear. Covering the ankle; Incorporating a protective metal toecap; Other, Men's or boys; Women's or girls. Childrens; Other, Incorporating a protective metal toecap; Other, Men's or boys. Women's or girls,Halaman 23 dari 29 halaman.

yang telah dilampirkan, maka dilakukan identifikasibarang sebagai berikut :a. bahwa atas importasi dilakukan pemeriksaan fisik barang danberdasarkan Sales Contract kedapatan bahwa barang yangdipermasalahkan adalah terbuat dari bahan plastik yaitu PolyvinylChlorida (PVC) dan Ethylene Vinyl Acetate (EVA) sehingga dikategorikansebagai bahan tahan air;b. bahwa berdasarkan Laporan Surveyor nomor CN16088521 tanggal 18Maret 2013, kedapatan bahwa barang yang diimpor adalah jenis Aaduit/children, Slippers, Sandals

and shoes dengan berbagai ukuran yangterbuat dari bahan Plastic Footwear (Polyvinyl chloride/ PVC danEthylene Vinyl Acetate/EVA);c. bahwa Pemohon Banding telah mendapatkan penetapan tarif atasbarang impor sebelum penyerahan pemberitahuan pabean nomorreferensi tarif 63/PKSI/BC.2/2012 maka identifikasi didasarkan padadatadata yang ada dan disimpulkan halhal sebagai berikut:bahwa bagian atas (upperside) dan sol (bottomside) dari barang yangdipermasalahkan (Adult sandals) dibuat melaui proses Injection

headings G4.01 to 64,05, various types of footwear (including overshoes)irrespective of their shape and size, the particuiar 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 ** docs not 2shoc coverings of flimsy matcrial (paper, sheeting of plastics, ctc.) without applied soles.according to their constituent material,mchuwde di SpCesrls foot orz hese productsare classifieCA) Footwear may range from sandals

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.

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 prostest external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamental

Putusan Nomor 4253/B/PK/Pjk/2019 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 kiding boots solely of rubber;Sandals solely of rubber6401.99.12 00 Untinished footwear consisting of an outer sole and anincomplete upper6401.99.19 00 Other6401.99.20 00 Of plastics64.02 Other footwear with outer soles and uppers of rubber or plastics.Sports

Putusan Nomor 4253/B/PK/Pjk/20196402.20 Footwear with upper straps or thongs assembled to the soleby means of plugs Of rubber:6402.20.11 00 Sandals solely of rubber6402.20.19 00 Other6402.20.20 Of plastics6402.20.2020 Women's or girls6402.20.2090 = OtherOther footwear:6402.91 Covering the ankle6402.91.10 00 Incorporating a protective metal toecap6402.91.90 Other6702.91.9020 = = = 7 Men's or boys"6402.91.9030 = = = Women's or girls'6402.91.9040 = = = = Children's6402.99 Other6402.99.10 00 Incorporating

soles and uppers of rubberor ofplastics, the uppers of which are neither fixed to the sole norassembledby 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

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

Putusan Nomor 4042/B/PK/Pjk/20196402.20.11 00 Sandals solely of rubber6402.20.19 00 Other6402.20.20 Of plastics6402.20.2020 3= Women's 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 3 Men's or boys'6402.91.9030 + Women's or girls'6402.91.9040 Children's6402.99 Other6402.99.10 00 Incorporating a protective metal toecap6402.99.90 Other6402.99.9020 3 Women's or girls' slippers Other:6402.99.9091

halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals

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 the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena padabab 64, pos yang paling

(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals 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 the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling tepat untuk sandal jepit dansandal adalah pos 64.02:Bahwa menurut Ketentuan Umum Mengintrepretasi

Berdasarkan Explanatory Notes, penjelasan mengenai tentangChapter 64 in General, bahwa yang dimaksud footwear (10 jenisalas kaki), sebagai berikut : Ankleboots, half&boots, knmeeboots and thizhboots.cs) Sandals of various types, ~* espadrilles * (shoes with canwas uppers and soles ofPlaited wegetable material), temmis shoes, jogzzing, shoes, bathing, slippers and othercasual footwear.Cay Special sports footwear which is desigmed for a sporting activity and has, or hasprovision for. the attachoment

The size of the uppers variesvery much between different types of footwear, fran 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 preatect external surface area, no account being taken ofaccessories or reinforcements such as ankle patches, protective or ornamenta strips

soles and uppers of rubberor ofplastics, the uppers of which are neither fixed to the sole norassembledby 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 solely of rubber6401.99.12 00 Unfinished footwear consisting of an outer sole and anincomplete upper6401.99.19 00 Other6401.99.20 00 Of plastics64.02 Other footwear with outer soles and uppers of rubber or plastics.Sports footwear:Halaman 21 dari 28 halaman.

Skiboots, crosscountry ski footwear and snowboard boots Downhill skiboots Crosscountry ski footwear Snowboard boots Other Other Men's or boys' training, including track or running Women's or girls training, including track or runningFootwear with upper straps or thongs assembled to the soleplugs Of rubber: Sandals solely of rubber Other Of plasticsOther footwear: Covering the ankle Incorporating a protective metal toecap Other Men's or boys' Women's or girls Children's Other Incorporating a protective

halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals

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 the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos yang paling

halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a)(b)(c)()(e)(1)Ski boots consisting of several moulded parts hinged on rivetsor similar devices;Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;Slippers or mules without quarter or counter,the uppers ofwhich, being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;Sandals

consiting of straps across the instep and counter orheelstrap attached to the sole by any process;Thongtype sandals in which the thongs are attached to thesole by plugs which lock into holes in the sole;Nonwaterproof footwear produced in one piece (for example,bathing slippers);12.

halaman XIl 64021Explanatory Notes, Fifth Edition, Volume 3, dinyatakan: The Headingcovers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which are producedin one piece usually attached to the base or platform by riveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals

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 the sole byplugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Banding sekarangPemohon Peninjauan Kembali dapat masuk pos 64.02, karena padabab 64, pos yang paling

121/B/PK/Pjk/2019Explanatory Notes, Fifth Edition, Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platform bynveting;(c) Slippers or mules without quarter or counter, the uppers of which,being produced in one piece or assembled other than by stitching,are attached to the sole by stitching;(d) Sandals

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 the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12.

halaman XII 64021Explanatory Notes, Fifth Edition , Volume 3, dinyatakan : TheHeading covers, inter alia:(a) Ski boots consisting of several moulded parts hinged on rivetsor similar devices;(b) Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platformby riveting;(c) Slippers or mules without quarter or counter,the uppers of which,being produced in one piece or assembled other than bystitching, are attached to the sole by stitching;(d) Sandals

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 the soleby plugs which lock into holes in the sole;Halaman 9 dari 13 halaman.

(d) Sandals 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 the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers);Bahwa dengan Explanatory Notes, untuk pos 64.02 tersebut di atas,maka sandal jepit dan sandal yang diimpor Pemohon Bandingsekarang Pemohon Peninjauan Kembali dapat masuk pos 64.02,karena pada bab 64, pos

pada halaman XIl 64021Explanatory Notes, Afth Edition, Volume 3, dinyatakan : The Headingcovers, Inter alia:(a) Ski boots consisting of several moulded parts hinged on rivets orsimilar devices;(b)Clogs without quarter or counter, the uppers of which areproduced in one piece usually attached to the base or platform byriveting;(c)Slippers or mules without quarter or counter, the uppers of which,being produced In one piece or assembled other than by stitching,are attached to the sole by stitching;(d)Sandals

consiting of straps across the instep and counter orheelstrap attached to the sale by any process;(e) Thongtype sandals in which the thongs are attached to the soleby plugs which lock into holes in the sole;(f) Nonwaterproof footwear produced in one piece (for example,bathing slippers)12.