In the case of any such requirement,CONTRACTOR shall pay the required amount when due, andPERTAMINA shall use best efforts to cause theGoverment to reimbuse CONTRACTOR for such paymentpursuant to Decision No. 766, within three Months of suchpayments.

Value added tax on goods and services obtained withinIndonesia shall be deferred during the preproduction period,and all value added taz incurred by Contractor (eithercurrently due or deferred under Decision No. 766) shall bereimbursed by the Government pursuant to Decree No. 49and Decision No. 766.

No. 74 B/PK/PJK/200440mencantumkan peraturanperaturan yang menjadi dasarpenundaan Pajak Pertambahan Nilai, sebagai berikut:..Value added tax on goods and services obtained withinIndonesia shall be deferred during the preproduction period,and all value added tax incurred by Contractor (eithercurrently due or deferred under Decision No. 766) shall bereimbursed by the Goverment pursuant to Decree No. 49 andDecision No. 766.

Putusan Nomor 776/B/PK/PJK/2012Paragraph 365: "Payments made by the buyer for the right to distribute or resellthe imported goods shall not be added to the price actually paid or payable forthe imported goods if such payments are not a condition of the sale for export tothe country of importation of the imported goods";Terjemahan : "Pembayaran yang dilakukan pembeli atas hak untukmendistribusikan atau menjual kembali barang impor tidak ditambahkan padaharga yang sebenarnya dibayar atau terhutang

Oleh karena itu, royalti tidak perlu ditambahkan pada hargayang sebenarnya dibayar atau seharusnya dibayar sebagaimana yangdimaksud pada Article 8.1 (c) ";Commentary on the GATT Customs Valuation Code, Paragraph 365 :"Payments made by the buyer for the right to distribute or resell the importedgoods shall not be added to the price actually paid or payable for the importedgoods if such payments are not a condition of the sale for export to the countryof importation of the imported goods ";Terjemahan

However, the charges for the right to reproducethe imported goods in the country of importation shall not be added tothe price actually paid or payable for the imported goods in determiningthe customs value;Payments made by the buyer for the right to distribute or resell theimported goods shall not be added to the price actually paid or payablefor the imported goods if such payments are not a condition of the salefor export to the country of importation of the imported goods;Adapun terjemahannya

Sherman, Heinrich Glashoff, ICC PublishingKluwerTaxation Publishers, 1988; "Commentary") (terlampir sebagai BuktiPemohon 9) yang dikutip oleh Majelis Pengadilan Pajak berbunyi sebagaiberikut:ee) Distribution rightsThe Notes (N 87) also slate dial thatPayments made by lite buyer for the right to distribute or resell liemportcd goods shall not be added to the price aciually paid or payable forthe imported goods if such payments are nol a condition of the sale forexport to lie country of importation

pembayaranpembayaran royalti kepada Pemberi lisensi X;Ketentuan terkait dari perundangundangan di Kanada, dalam hal ini,bagian 48 dari Undangundang Bea Cukai, sebagaimana dikutip dibawahini, dan sangat mengikuti Pasal 8 (1) (c) dari Customs Valuation Code:"48(1) Subject to subsection (6), the value for duty of goods sold is thetransaction value of the goods if the goods are sold for export to Canadaand the price paid or payable for the goods can be determined...(4) The transaction value of goods shall

Sementara itu, berdasarkanketentuan Pasal 7.3 dari HOA, sebagaimana terdapat pada AddendumNomor 3 tertanggal 12 Maret 2015 dari HOA, telah disepakati ketentuansebagai berikut:7.3 All disputes or differences arising out of or in connection with thisAgreement, including any question regarding its existence, validity ortermination or any asserted unlawful act arising out of its execution,delivery or performance shall be referred to and finally resolved byarbitration under the Rules of Arbitration of

the Singaporeinternational Arbitration Centre in effect as of the date of this Agreement,which rules are deemedto be incorporated by reference into this Article 15.The number of arbitrators shall be one.

The place of arbitration shall beSingapore. The language used in the arbitral proceedings shall beEnglish. The award shall be final and binding on the Parties and may berecognized and enforced in any court having jurisdiction Terjemahan resmi:7.3 Seluruh perselisihan atau perbedaan yang timbul dari atausehubungan dengan Perjanjian ini, termasuk pertanyaan mengenaikeberadaan, keabsahan Hal. 8 dari 32 Hal. Putusan Nomor 209/Pdt.G/2017/PN Jkt.

Howeveractual use of trademark shall not be a condition for filling of application ofregistration. An application shall not be refused solely on the ground thatintended to use has not taken place before of the expiry of a period of threeyears from the date of application ;Terjemahan :Hal. 21 dari 26 hal. Put. No. 2686 K/PID.SUS/2010Negara Anggota boleh membuat kemampuan pendafiaran merekberdasarkan penggunaan.

Namun, penggunaan secara aktual dari merektidak harus menjadi persyaratan untuk pengajuan permohonan pendaftaran.Suatu permohonan pendaftaran tidak akan ditolak sematamata berdasarkankehendak untuk menggunakan merek belum dilakukan sebelum berakhirnyajangka waktu 3 (tiga) tahun dari tanggal pengajuan pendaftaran ;Article 16:The owner of registered trademark shall have the exclusive right to preventall third parties ...

The rights described above shall not prejudice any existingprior right, nor shall they affect the possibility of members making rightsavailable on the basis of use ;Terjemahan :Pemilik Merek terdaftar memiliki hak eksklusif untuk mencegah pihak ketigalainnya ... hak yang digambarkan di atas, tidak akan merugikan hak yangtelah ada terlebih dahulu, juga tidak berpengaruh terhadap kemungkinannegara anggota yang perolehan haknya disediakan berdasarkanpenggunaan (bukan pendaftaran : catatan penulis) ;

Dalil syar'i dalam Kitab Madaa Hurriyatuz Zaujaini fith Thalaaq Juz halaman 83, yang kemudian diambil alih sebagai pendapat majelis hakimsebagai berikut:Lgad bis ea aly Gamo Stl Shall qo peut Gam Gall ali aly!

Pengadilan Negeri Jakarta Selatan;Bahwa selain itu Tergugat Il juga berkedudukan di Jakarta Selatan,dalamlingkup kewenangan Pengadilan Jakarta Selatan.Pasal 118 ayat 4 HIR:jika dengan surat akte tempat telah di pilih,maka si Penggugat kalau maudapat memasukan gugatannya kepada Ketua Pengadilan Negeri yangdalam daerah hukumnya tempat diam yang dipilih itu terletak.Article 14.3 Cooperation Agreement:in case of faliure to attain amicable resolition, then all disputes arising inrelation to this agreement shall

Tergugat ll Dengan demikian sebagai perseroanterbatas yang tunduk pada ketentuan UndangUndang Nomor 40 Tahun2007 Tentang Perseroan Terbatas (vide Pasal 66 ayat 3 UndangUndangPerseroan Terbatas) dan ketentuan hukum perusahaan = yangberlaku,Tergugat Il, wajib membuat laporan keuangan,sehingga keluarmasuknya keuangan dari rekening Tergugat Il, termasuk sehubungandengan bisnis pelatihan berdasarkan Agreement transparan dan dapat dipertanggung jawabkan.Article 2.3 Cooperation Agreement:ALL payments shall

be made to the account in favour of the SecondParty to Match Consulting International wth bank BCA Account Nomor0063103606.Terjemahan resminya:Pasal 2 ayat Agreement:Semua pembayaran harus di lakukan atas nama pihak ke dua KepadaMatch Consulting International di rekening BCA Account Nomor 0063103606.Article 2.3 Cooperation Agreement :ALL payments shall be made to the account in favor of the Second Partyto Match Consulting international wth Bank BCA Account Nomor 0063103606.Article 7.3 Cooperation

Agreement :Every revenue or invoic relating to this cooperation scope shall bedirecteli creditted to the account of match Consulting International wthbank BCA No: 0063103606 and every payment shall also be talkenfrom such account.Hal. 4 dari 44 hal.

sebagai modal kewajiban sebesarRp500.000.000,00 (lima ratus juta rupiah) ke Rekening Tergugat Il di BankCentral Asia (BCA) dengan nomor 0063013606 dan baik Tergugat maupun Tergugat Il tidak pernah mau dikonfirmasi mengenai hal itu (videBukti P1);Articel 2.1 Cooperation Agreement.For the training division activities as referred to in Article 1, the partieshereto agre to equally (50:50) assume the capital required namelyamounting to Rp1.000.000.000,00 (one billion rupiah),of wch anotheracounting shall

This agreement, the interpretation and theimplementation and any result incurred hereof, shall bestipulated and subject to the laws of the Republic ofIndonesia;17. HUKUM YANG BERLAKU DAN BAHASA;17.1 Hukum.

This agreement, the interpretation and the implementationand any result incurred hereof, shall be stipulated and subject tothe laws of the Republic of Indonesia;17.2. Language.

The Parties agree that in the event thatoccurrence of disputes in respect of this Agreement,including but not limited to matters regarding to theexistence, validity, performance of the rights and obligationsof the Parties, the Parties shall settle the disputes throughthe Arbitration to be held in Singapore in accordance withthe Arbitration Rules of the Singapore InternationalArbitration Centre.

In particular, the place of Arbitration shallHalaman 16 dari 46 Putusan Perdata Gugatan Nomor 263/Pdt.G/2020/PN Btmbe in Singapore and the language of the arbitration shall bein Indonesia. The Arbitration panel shall consist of threeArbitrators. One to be appointed by KIB and Oxley and thethird to be appointed by the two arbitrators selected by theParties;18.2 Resolution.

Award of the arbitration shall be final andbinding and after which there shall no legal proceeding offurther dispute (perlawanan), appeal or cassation.;Berikut terjemahan bebasnya dalam Bahasa Indonesia:"18. PENYELESAIAN SENGKETA;18.1 Yurisdiksi.

) Juz II halaman 195196, yang telahdiambil alin sebagai pendapat Majelis Hakim sebagai berikut:S58) WE 95 Cee GlAlly AnlBYl y AULA g Abell aus Ayyalg Shall rau Ailzaal) bail diyCats by igiArtinya: Dan syaratsyarat hadanah itu ada 7 (tujuh): berakal sehat, merdeka,beragama Islam, bijaksana, dapat dipercaya, bertempat tinggal tetap/satutempat kediaman dengan anak yang diasuh, tidak bersuami/belum kawinlagi.

Penggugat dan Tergugatbernama Salsa Amallia, lahir pada tanggal 16 Desember 2013, dikaitkan denganbukti P.2 dan kesaksian kedua orang Saksi yang diajukan oleh Penggugat dipersidangan, sebagaimana tersebut dalam bagian tentang duduk perkara, olehHalaman 16 dari 20 halaman Putusan Nomor 274/Pdt.G/2020/PA.Simkarenanya berdasarkan pertimbanganpertimbangan tersebut di atas, dan hanyasemata demi kemaslahatan serta untuk mengedepankan prinsip kepentingan terbaikbagi anak (the best interests of the child shall

ditetapbkan sebagaipemegang hak hadanah (pemeliharaan) terhadap 1 (satu) orang anak PenggugatHalaman 17 dari 20 halaman Putusan Nomor 274/Pdt.G/2020/PA.Simdan Tergugat bernama 9M, lahir pada tanggal 16 Desember 2013,sementara dengan perceraian ini antara Penggugat dan Tergugat tidak mungkin lagiakan hidup bersama dalam satu atap sebagai suami istri untuk mengasuh anak aquo, maka demi kemaslahatan anak dan untuk mengedepankan prinsip kepentinganterbaik bagi anak (the best interests of the child shall

Bahwa Pemohon Peninjauan Kembali (semulaTerbanding) sangat tidak setuju dan keberatanterhadap pertimbangan hukum Majelis HakimPengadilan Pajak tersebut pada angka 1 di atas,dengan dalil dalil hukum sebagai berikut Bahwa Article 1 Persetujuan Antara PemerintahRepublik Indonesia dan Pemerintah Jepang TentangPenghindaran Pajak Berganda dan PencegahanPengelakan Pajak yang berhubungan dengan pajakpajak atas pendapatan menyatakan18"This Agreement shall apply to persons who areresidents of one or both of

Jepang Tentang Penghindaran PajakBerganda dan Pencegahan Pengelakan Pajak yangberhubungan dengan pajak pajak atas pendapatanmenyatakanAyat 1"Interest arising in a Contracting State and paidto a resident of the other Contracting State maybe taxed in that other Contracting State".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall

No.164/B/PK/PJK/2010Interest.Ayat 1"Interest arising in a Contracting State and paidto a resident of the other.Contracting State may be taxed in that otherState".Ayat 2"However, such interest may also be taxed in theContracting State in which it arises, andaccording to the laws of that Contracting State,but if the recipient is the beneficial owner ofthe interest the tax so charged shall not exceed10 percent of the gross amount of the interest".Terjemahannya.Bunga.Ayat 1"Bunga yang berasal dari suatu

1975 tentang PelaksanaanUndangUndang Nomor 1 Tahun 1974 Tentang Perkawinan, Pasal 116 huruf (f)Kompilasi Hukum Islam dan sesuai pula dengan pendapat Dr.Mushthofa As Him 11 of 20 him.Pts.No.4345/Pdt.G/2015/PA.Bwi16 Jumadil Akhir 1437/24.03.2016SALINANSiba'i, yang tersebut dalam kitab: "Al Maratu bainal Fighi wal Qonun"halaman 110 yang diambil alin menjadi pendapat Majelis Hakim PengadilanAgama Banyuwangi sendiri yang berbunyi sebagai berikut:Anh owe Oe dlls (8 bela 1 Gill 5 GRA) ae aad Y Ada y jl Shall

Pasal 97: Janda atau duda cerai hidup berhak seperdua dari harta bersamasepanjang tidak ditentukan lain dalam perjanjian perkawnan.Menimbang, bahwa harta bersama suamiistri itu tidak terikat atas namasiapapun dari yang bersangkutan maupun masih atas nama orang lain, hal inisesuai dengan maksud Pasal 1 ayat 6 Kompilasi Hukum Islam:st Sueaall ala) Cay pail CJ gS) Galill c1Sill alsai UY) Gtislday 5M gh es 5l Agle Gaeesy cdl Shall gs AS pill gi ely jl dae G4 Shall 4AS pil) SLs (pana: SLall Ida g, Legals

pelintas batas, atau barangkiriman melalui pos atau jasa titipan;bahwa sesuai Pasal 13 ayat (2) UndangUndang Nomor 10 Tahun 1995 tentang Kepabeanan sebagaimanatelah diubah dengan UndangUndang Nomor 17 Tahun 2006 menyebutkan tata cara pengenaan danbesarnya tarif bea masuk sebagaimana dimaksud pada ayat (1) diatur lebih lanjut dengan peraturan menteri;bahwa berdasarkan Rule 23 Annex A, Operational Certification Procedures for the ROO of ACFTA,disebutkan:The Customs Authority of the importing Party shall

The third party Invoice number should be indicated in Box 10 of the Certificate of Origin (Form E), theexporter and consignee must be located in the Parties and the copy of the third party Invoice shall beattached to the Certificate of Origin (Form E) when presenting to the Customs Authority of the importing Party;bahwa berdasarkan Pasal 2 Peraturan Menteri Keuangan Nomor: 117/PMK.011/2012 tanggal 10 Juli 2012disebutkan pengenaan bea masuk berdasarkan penetapan tarif bea masuk sebagaimana dimaksud

Republic OfSingapore For The Avoidance Of Double Taxation And The Prevention OfFiscal Evasion With Respect To Taxes On IncomeArticle 12 paragraph (1)Royalties arising in a Contracting State and paid to a resident of the otherContracting State may be taxed in that other State.Article 12 paragraph (2)However, such royalties may be taxed in the Contracting State in whichthey arise, and according to the law of the State, but if the recipient is thebeneficial owner of the royalties, the tax so charged shall

equipment, or forinformation concerning industrial, commercial or scientific experience.Article 12 paragraph (8)Where, owing to a special relationship betwen the payer and the beneficialowner or between both of them and some other person, the amount of theroyalties paid, having regard to the use, right or information for which theyare paid, exceeds the amount which would have been agreed upon by thepayer and the beneficial owner in the absence of such relationship, theprovisions of this article shall

Inthat case, the excess part of the payments shall remain taxable accordingto the laws of each Contracting State, due regard being had to the otherprovisions of this Agreement..

Bahwa sesuai perjanjian Memorandum of Aggreement yangditandatangani baik oleh Penggugat dan Para Tergugat padatanggal 15 oktober 2015 yang tertuang dalam point 25 sebagaiberikut :this moa will be effective only once payment isreceived and shall governed by and construed inaccordance wth indonesian lawand shall continue toremain valid for 10 yearsTerjemahan BebasMoa ini akan efektif hanya setelah pembayaranditerima dan diatur oleh dan ditafsirkan sesuaidengan hukum indonesia dan akan tetap berlakuselama

Bahwa sesuai perjanjian Memorandum of Aggreement yangditandatangani baik oleh Penggugat dan Para Tergugat padatanggal 15 oktober 2015 yang tertuang dalam point 25 sebagaiberikut :this moa will be effective only oncepayment is received and shall governed byand construed in accordance withHal 15 dari 26 Hal Putusan No.265/Pat.G/2017/PN Jkt.Selindonesian law and shall continue toremain valid for 10 yearsTerjemahan BebasMoa ini akan efektif hanya setelahpembayaran diterima dan diatur oleh danditafsirkan

The Management Fee is dueand payable on the Disbursement Date and shall be withheld from theprincipal amount of the Note upon disbursement.dimana hal tersebut dibuktikan dengan Surat Confirmation of ExecutionReference :CSG180219000258 tanggal 6 November 2018 yang diterbitkan olehCredit Suisse Bank.

Observance of the underlying Sales Contracts by the Issuer; noobligations of the note holderThe issuer shall remain liable under the sales contracts underlying the assignedSales contact Proceeds ( the Underlying Sales Contract) and shall observe,perform and fulfil all of the conditions and obligations to be observed, performedand fulfilled by it thereunder, and the Note Holder shall have no obligation orliability thereunder or by reason of or arising out of the assignments of SalesContract Proceeds

, nor shall the Note Holder be required or obligated in anymanner to observe, perform or fulfil any of the conditions or obligations of theHalaman 26 dari 80 Putusan Nomor 1/Pdt.SusRenvoi Prosedur/2019/PN Niaga Mdn jo Nomor15/Pdt.Sus.

M.F.C6terdapat clause 73 Secrecy Part I General Condition of Contract; subclause Miscellaneous, yang menyatakan:The Contractor, his employees, agents and subcontractors shall notgive to unauthorized persons any information, verbal or otherwise,about the Works and shall not allow anauthorized persons to inspect theWorks, Drawings and Contract Documents without the written consentof the Employer; (Kontraktor, Pegawainya dan Sub kontraktor tidak diperkenankanmenyerahkan kepada pihak lain yang tidak

Waskita Jaya Purnama), sehingga tidak dapat memberikankontrak Medan Flood Control tersebut kepada pihak lain tanpa seizin Pihak Kedua;Bahwa dalam Medan Flood Control/Contract Package Nomor: M.F.C6 tanggal 21April 2004, terdapat klausul (clause) 73 Secrecy Part I General Condition ofContract, sub clause Miscellaneous, yang menyatakan: The Contractor, hisemployees, agents and subcontractors shall not give to unauthorized persons anyinformation, verbal or otherwise, about the Works and shall not allow

Pemohon Banding tidak setuju dengan pendapat Peneliti yangmenyatakan bahwa alasan Pemohon Banding tidak tepat dan tidak relevankarena seharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara cumber sesuai "article 11 angka 2huruf a P3B yaitu sebagai berikut :However, In the case of Indonesia, such interest arising in Indonesia maybe taxed in Indonesia according to the laws of Indonesia, but if the recipientis the beneficial owner of the interest, the tax so charged shall

(Terbanding)berpendapat bahwa alasan Termohon Peninjauan Kembali(Pemohon Banding) tersebut tidak tepat dan tidak relevan karenaseharusnya yang relevan untuk dilihat adalah ketentuan yangmerujuk pada hak pemajakan Negara sumber sesuai "article 11angka 2 huruf a" P3B yaitu sebagai berikut:"However, In the case of Indonesia, such interest arising inIndonesia may be taxed in Indonesia according to the laws ofIndonesia, but if the recipient is the beneficial owner of the interest,the tax so charged shall

Bahwa sesuai dengan Pasal 11 ayat 2 huruf a P3B Indonesia Thailand yang menyatakan bahwa "However, In the case ofIndonesia, such interest arising in Indonesia may be taxed inIndonesia according to the laws of Indonesia, but if theHalaman 15 dari 26 halaman Putusan Nomor 1218/B/PK/PJK/2017recipient is the beneficial owner of the interest, the tax socharged shall not exceed 15 percent of the gross amount ofthe interest, hal ini dapat dijelaskan bahwa dalam hal diIndonesia, bunga yang berasal dari Indonesia

Bahwa dengan demikian argumentasi Termohon PeninjauanKembali (semula Pemohon Banding) sebagaimana tersebut diatas tidak tepat dan tidak relevan karena seharusnya yangrelevan untuk dilihat adalah ketentuan yang merujuk pada hakpemajakan Negara sumber yaitu sebagai berikut:"However,(a) In the case of Indonesia,such interest arising in Indonesia may be taxed in Indonesiaaccording to the laws of Indonesia, but if the recipient is thebeneficial owner of the interest, the tax so charged shall notexceed

The First Party and the Second Party shall agree that the governinglaw in regards to this matter shall be Japanese law unless othercircumstances arise, and also agree that the court competentjurisdiction shall be Tokyo District Court.The First Party AIM Holding Co., Ltd.Representative Director Shu HiranoThe Second Party Koji Matsumoto3916, Oyamacho, Shibuyaku, TokyoThe Third Party Watabe Matsuo1514301, Jinnan, Shibuyaku, TokyoAbovementioned articles from 1 through 11 are all confirmed andapproved.Mitomo

Pts.No.6224/Pdt.G/2013/PA.Bwi.SALINANes3M cle Gad DU oly HM aba 1 ALM y Ger Vly quill railAG) 5 gels alll (jllaallUNS IAL YI cg ST LAST gh CULS Yi gol a g paalls Aalaall Atay 5) Aeiall aie J shall Jif dallas da 5 5!CHS IV) Saell Saxo (8 Aalbaal) Atay i SB guSVlg Gace Adaill plac!

~ Gala 5 Ugh Sg 8 5GU gh Cll G>UaIL Aad 2 Aa jlJ shall Jah Aallne das jl) Cuils 13) Advi y Ligne US IS AIS jell ada wad ee Ge yg piialls cated gely al Quill os Ailoall diaill aie 2(a) memberikan mut'ah yang layak kepada bekas istrinya, baik berupauang atau benda, kecuali bekas istri tersebut qobladdukhul.(6) memberikan nafkah, maskan dan kiswah kepada bekas istri selamadalam iddah, kecuali bekas istri telah dijatuhi talak bain atau nusyuzdan dalam keadaan tidak hamil.

Pasal 158 huruf (6) Kompilasi Hukum Islam yang redaksinyasebagai berikut:AGNI Leg yl glbaall e 5 5) cle Analy Anibal y guuodll y cpoliill y AiLall aadJ shall aes Aalbaal!

berikut:"Without limitation to the rights of the Principal under clause 2.2, theDistributor further acknowledges that the Principal or a PhilipsAssociated Company (or another distributor appointed by thePrincipal or a Philips Associated Company) may sell any of theProducts directly to customers in the Territory in the followingcircumstances:(bo) Selected Customers of the Principal or a Philips AssociatedCompany or of another distributor which are specificallymentioned in Annex A (which Principal shall

The Distributor shall refrain from activelyselling or assisting in selling the Products to the SelectedCustomers mentioned in Annex A."

No. 2353 K/Pdt/201014.15:Disebutkan dengan tegas dalam Pasal 6.1 Distribution AgreementNo. 031/Leg/C/II/05 (Vide Bukti T 3)"(a) The Distributor shall use its best efforts to generate maximumexposure and high profile publicity of the Products in theTerritory to achieve awareness of the Products within theTerritory, subject always to full compliance with the instructionsand directions of the Principal for any publicity campaignundertaken by the Distributor.(6) = The Distributor shall at all times diligently

Theconstituent material of the outer sole for purposes of classification shall be taken to be thematerial having the greatest surface area in contact with the ground. In determining theconstituent material of the outer sole, no account should be taken of attached accessories orreinforcements which partly cover the sole (see Note 4 (b) to this Chapter).

In such cases, the upper shall be considered to be thatportion of the shoe which covers the sides and top of the oor, The size of the uppers variesvery much between different types of footwear, from those covering the foot and the wholeleg, including the thigh (for peels, 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

For the purposes of this Chapter :(a) the terms rubber and plastics include woven fabrics or other textile products with anextemal layer of rubber or peas being visible to the naked eye; for the purpose of thisprovision, no account should be taken of any resulting change of colour; and(6) the term Jeather refers to the goods of headings 41.07 and 41,12 to 41.14.4, Subject to Note 3 to this Chapter :(a The material of the upper shall be taken to be the constituent material having the greatestexternal

surface area, no account being taken of accessories or reinforcements such as anklepatches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;(b) The constituent material of the outer sole shall be taken to be the material having the greatestsurface area in contact with the ground, no account being taken of accessories or reinforcementssuch as spikes, bars, nails, protectors or similar attachments.diketahuidimaksud dengan Waterproof Footwear mempersyaratkan 2 (dua)i.