, directors,officers, shareholders, agents, employees, servants and agents fromall and any responsibilities, liabilities, duties and claims, of whatevernature or kind and howsoever and whenever arising (including but notlimited to those pursuant to statute, in contract, in tort, by way ofindemnity and / or contribution, and / or whether at law or in equity,and / or under any code, rules, regulations and / or any convention),whether in the past, present or future, actual or contingent, foreseenor

may have or would, but for this Agreement, have or mayhave against the DEFENDANT in relation to the case No. 50 /PDT.GS/ 2019 / PN.BTM, any other agreements (written or oral)entered into between the two PARTIES, and any othercontractual relationship in existence between the PARTIES as atthe date of this Agreement, whether known or unknown andwhether or not presently existing, pursuant to statute, contract,or other applicable laws;(5) Untuk menghindari keraguan, TERGUGAT harus:(5) For the avoidance

(written or oral) entered into between the two PARTIES, and anyother contractual relationship in existence between the PARTIESas at the date of this Agreement, whether known or unknownand whether or not presently existing, pursuant to statute,contract, or other applicable laws;(6) Setiap PIHAK:(6)(a)(b)(c)Each PARTY:Setuju untuk tidak memulai atau mempertahankan klaim atautindakan apa pun (termasuk klaim atas biaya) terhadap PIHAKlainnya yang berkaitan dengan, yang timbul dari, dan / atausehubungan

insurers; or(c) Sebagaimana disyaratkan dalam aturan atau peraturan pertukaranefek yang relevan.

illegal, invalid or unenforceable, in whole or inpart, under any enactment or rule of law, such provision or part shall to thatextent be deemed not to form part of this Agreement but the legality,validity and enforceability of the remainder of this Agreement shall not beaffected.Pasal 7Article 7Kesepakatan MenyeluruhEntire Agreement1.

computed, to the extent to which they aremade as consideration for:(a) the use of, or the right to use, any copyright, patent, design or model,plan, secret formula or process, Trademark or other like property orright; or(b) the use of, or the right to use, any industrial, commercial or scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means

or for information concerning industrial, commercial or scientificexperience which cannot be separately copyrighted.

not, and however described or computed, to theextent to which they are made as consideration for:(a) The use of, or the right to use, any copyright, patent, design ormodel, plan, secret formula or process, trademark or other likeproperty or right; orHalaman 16 dari 31 halaman.

Putusan Nomor 417/B/PK/PJK/2017(b) The use, or the right to use, any industrial, commercial orscientific equipment; or(c) The supply of scientific, technical, industrial or commercialknowledge or information; or(d) The supply of any assistance that is ancillary and subsidiaryto, and is furnished as a means of enabling the initialapplication of, any such property or right as is mentioned insubparagraph (a), any such equipment as is mentioned insubparagraph (b) or any such knowledge or information

insubparagraph (b) or any such knowledge orinformation as is mentioned in subparagraph (c);or(f) total or partial forbearance in respect of the use orsupply of any property or right referred to in thisparagraph;Halaman 25 dari 31 halaman.

computed, to the extent to which they aremade as consideration for:(a) the use of, or the right to use, any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use, or the right to use, any industrial, commercial or scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means of

enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowleage or information as ismentioned in subparagraph (c); or(e) the use of, or the right to use:(i) motion picture films; or7) films or video tapes for use in connection with television; or(iil) tapes for use in connection with radio broadcasting; or(f) total or partial forbearance in respect of the use or supply of any property

orright referred to in this paragraph.bahwa pajak atas pembayaran royalty dalam sengketa ini Pemohon Bandingmendalilkan hanya pada Pasal 12 ayat (3) huruf b, c, d dan f, P3B antara Indonesiadengan Australia dengan tarif 10% yaitu:(b) the use, or the right to use, any industrial, commercial or scientific equipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and is furnishedas a

means of enabling the initial application of, any such property or right as ismentioned in subparagraph (a), any such equipment as is mentioned insubparagraph (b) or any such knowledge or information as is mentioned insubparagraph (c); or(f) total or partial forbearance in respect of the use or supply of any property or rightreferred to in this paragraph.bahwa Pemohon Banding mendalilkan pada Pasal 12 ayat (2) huruf (a) dan ayat (3)huruf (c) P3B a quo, sebagai berikut: The term "royalties" in this

Article meanspayments, whether periodical or not, and however described or computed, to theextent to which they are made as consideration for: the supply of scientific, technical,industrial or commercial knowledge or information.

Product which are wholly obtained or produced as set out and defined in Rule 3 ; or(b).

Plants and plant products harvested, picked or gathered there;Live animals? born and raised there;Product?

Products of sea fishing and other marine products taken from the high seas by vessels registered byParty or entitled to fly the flag of that Party;h, Products processed or/and made on board factory ships registered with a Party or entitled to fly theflag of that Party, exclusively from products referred to in paragraph (g) above ;i.

Articles collected there which can no longer perform their original purpose nor are capable of beingrestored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recyclingpurposes*; andj.. Good obtained or produced in a Party solely from products referred to in paragraphs (a) to (i) above; Plant here refers to all plant life including fruit, flowers, vegetables, trees, seaweed, fungi and liveplants,?

the document or as to the accuracy of the informationregarding the true origin of the products in question or of certain parts thereof.

Or binti H. Maman);

4. Membebankan kepada Penggugat untuk membayar biaya perkara ini sejumlah Rp644.000,00 (enam ratus empat puluh empat ribu rupiah);

computed, to the extent to which they aremade as consideration for:(a) the use of, or the right to use, any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use, or the right to use, any industrial, commercial or scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means of

enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowledge or information as ismentioned in subparagraph (c); or(e) the use of, or the right to use:(i) motion picture films; or(ii) films or video tapes for use in connection with television; or(iii) tapes for use in connection with radio broadcasting; or(f) total or partial forbearance in respect of the use or supply of any property

orright referred to in this paragraph.bahwa pajak atas pembayaran royalty dalam sengketa ini Pemohon Bandingmendalilkan hanya pada Pasal 12 ayat (3) huruf b, c, d dan f, P3B antara Indonesiadengan Australia dengan tarif 10% yaitu:(b) the use, or the right to use, any industrial, commercial or scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a

means of enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any such equipment as ismentioned in subparagraph (b) or any such knowledge or information as ismentioned in subparagraph (c); or(f) total or partial forbearance in respect of the use or supply of any property orright referred to in this paragraph.bahwa Pemohon Banding mendalilkan pada Pasal 12 ayat (2) huruf (a) dan ayat (3)huruf (c) P3B a quo, sebagai berikut: The term "royalties" in this

Article meanspayments, whether periodical or not, and however described or computed, to theextent to which they are made as consideration for: the supply of scientific, technical,industrial or commercial knowledge or information.

any copyright, patent, design or model, plan,secret formula or process, trademark or other like property or right; or(b) the use of, or the right to use, any industrial, commercial or scientificequipment; or(c) the supply of scientific, technical, industrial or commercial knowledge orinformation; or(d) the supply of any assistance that is ancillary and subsidiary to, and isfurnished as a means of enabling the initial application of, any such propertyor right as is mentioned in subparagraph (a), any

or scientificequipment; orthe supply of scientific, technical, industrial or commercialknowledge or information; orthe supply of any assistance that is ancillary and subsidiary to, andis furnished as a means of enabling the initial application of, anysuch property or right as is mentioned in subparagraph (a), anysuch equipment as is mentioned in subparagraph (b) or any suchknowledge or information as is mentioned in subparagraph (c); orthe use of, or the right to use:i. motion picture films; ori

authority, made by thegovernment or sovereign of a country to one or more individualsatau A grant of right to exclude others from making, using, orselling ones invention and includes right to license other to make,use or sell it.

not, and however described or computed,to the extent to which they are made as consideration for:(b) the use, or the right to use, any industrial, commercial orscientific equipment; or(c) the supply of scientific, technical, industrial or commercialknowledge or information; or(d) the supply of any assistance that is ancillary and subsidiaryto, and is furnished as a means of enabling the initialapplication of, any such property or right as is mentioned insubparagraph (a), any such equipment as is

mentioned insubparagraph (b) or any such knowledge or information asis mentioned in subparagraph (c); or(f) total or partial forbearance in respect of the use or supplyof any property or right referred to in this paragraph.Halaman 20 dari 25 halaman.

computed, to the extent to which theyare made as consideration for:(a) the use of or the right to use, any copyright, patent, design or model,plan, secret formula or process, trademark or other like property orright; or(b) the use of or the right to use, any industrial, commercial or scientificequipment; Or(c) the supply of scientific, technical, industrial or commercial knowledgeor information; orHalaman 5 dari 29 halaman.

Perjanjian Penghindaran Pajak Berganda (P3B) antaraIndonesia dan Australia, mengatur sebagai berikut:Article 12 (3):The term "royalties in this Article means payments, whetherperiodical or not,and however described or computed, to theextent to which they are made as consideration for:(a) the use of, or the right to use, any copyright, patent, designor model, plan, secret formula or process, trademark orother like property or right; or(b) the use, or the right to use, any industrial, commercial orscientific

equipment; or(c) the supply of scientific, technical, industrial or commercialknowledge or information; or(d) the supply of any assistance that is ancillary and subsidiaryto, and is furnished as a means of enabling the initialapplication of, any such property or right as is mentioned insubparagraph (a), any such equipment as is mentioned insubparagraph (b) or any such knowleage or information as ismentioned in subparagraph (c); or(e) the use of, or the right to use:i. motion picture films; oril.

authority, made bythe government or sovereign of a country to one or moreindividuals atau A grant of right to exclude others frommaking, using, or selling ones invention and includes rightto license other to make, use or sell it;(Black Henry Campbell, Blacks Law Dictionary, Sixth Ed.

in subparagraph (b) or any suchknowledge or information as is mentioned insubparagraph (c); orHalaman 23 dari 29 halaman.

Polisi : A-3039-OR, No. Rangka : MH1JM8114LK097855 dan No. Mesin : JM81E1098801, atas nama STNK Rohanah;

Elias lanok or Simonsius Nomor rekening4201502222227 batara;2. Elias Lanok or Simonsius nomor rekening4201549999990 Prima;3. Simonsius or Urbanus Nomor rekening 4201500599157Batara;4. Simonsius or Urbanus Nomor rekening42015400133365 Batara;5. Simonsius or Antonius Nomor rekening 4201500604300Batara;6. Simonsius or Antonius Nomor rekening4201540013438 Prima;7. Simonsius or Urbanus Dewarian Agung Nomor rekening16001500134717 Batara;8.

Elias lanok or Simonsius Nomor rekening 4201502222227batara;2. Elias Lanok or Simonsius nomor rekening 4201549999990Prima;3. Simonsius or Urbanus Nomor rekening 4201500599157 Batara;4. Simonsius or Urbanus Nomor rekening 42015400133365Batara;5. Simonsius or Antonius Nomor rekening 4201500604300 Batara;6. Simonsius or Antonius Nomor rekening 4201540013438 Prima;7. Simonsius or Urbanus Dewarian Agung Nomor rekening16001500134717 Batara;8.

Simonsius Nomor rekening 4201502222227 batara;Elias Lanok or Simonsius nomor rekening 4201549999990 Prima;Simonsius or Urbanus Nomor rekening 4201500599157 Batara;Simonsius or Urbanus Nomor rekening 42015400133365 Batara;Simonsius or Antonius Nomor rekening 4201500604300 Batara;a PY PF PeSimonsius or Antonius Nomor rekening 4201540013438 Prima;Halaman 147 dari 177 Putusan Nomor 834/Pid.

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,

, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays,laces or slide fasteners, The constituent material of any lining has no effect onclassification.e.

as spikes, bars, nails, protectors or similar attachments.3.

Putusan Nomor 4039/B/PK/Pjk/20196402.12.20 00 Crosscountry ski footwear;6402.12.30 Snowboard boots;6402.12.3010 Men's or boys;6402.12.3090 Other;6402.19 Other;6402.19.10 Soccer, other football, baseball or bowling footwear6402.19.1010 Soccer;6402.19.1090 Other;6402.19.90 Other;6402.19.9010 Men's or boys' training, including track or running;6402.19.9020 Women's or girls training, including track or running;6402.19.9090 Other;6402.20 Footwear with upper straps or thongs assembled to the soleby means

of plugs; Of rubber:6402.20.11 00 Sandals solely of rubber;6402.20.19 00 Other;6402.20.20 Of plastics;6402.20.2020 Women's or girls;6402.20.2090 ~ Other;Other footwear:6402.91 Covering the ankle;6402.91.10 00 Incorporating a protective metal toecap;6402.91.90 Other;6402.91.9020 Men's or boys;6402.91.9030 Women's or girls;6402.91.9040 Children's;6402.99 Other;6402.99.10 00 Incorporating a protective metal toecap;6402.99.90 Other;6402.99.9020 Women's or girls slippers; Other.6402.99.9091 Men's or

oredging, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays,laces or slide fasteners.

as spikes, bars, nails, protectors or similar attachments.3.

as spikes, bars, nails, protectors or similar attachments,i.

plastics.Sports footwear:6402.12 Skiboots, crosscountry ski footwear and snowboardboots6402.12.10 Downhill skiboots6402.12.1010 Men's or boys'6402.12.1090 Other6402.12.20 00 Crosscountry ski footwear6402.12.30 Snowboard boots6402.12.3010 Men's or boys'6402.12.3090 Other6402.19 Other6402.19.10 Soccer, other football, baseball or bowling footwear6402.19.1010 Soccer6402.19.1090 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 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 girls'6402.20.2090 ~ OtherHalaman 25 dari 30 halaman.

Sembilan) Tahun;

The Chapter includes :(1) Flat or highheeled shoes for ordinary indoor or outdoor wear.(2) Ankleboots, halfboots, kneeboots and thighboots.oe(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

, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays,laces or slide fasteners.

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

, 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.Halaman 16 dari 33 halaman.

Women's or girls' training, including track orrunning6402.19.9090 Other6402.20 Footwear with upper straps or thongs assembledto the sole by means ofplugs Of rubber:6402.20.11 00 Sandals solely of rubber6402.20.1900 = Other6402.20.20 Of plastics6402.20.2020 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 Men's or boys'Halaman 27 dari 33 halaman.

2017 rincianbarang berupa teh gwlas or 152 dus sebesar Rp.2.886.9847.Toko Iwan lapter.

or sebesar Rp.31.999.teh gelas Or 55 dussebesar Rp.1.061.227, jumlah faktur adalah sebesar Rp.1.174.426,;10.Vanesia Rental PS.3 di bukit barisan.

2017 rincianbarang berupa teh gwias or 152 dus sebesar Rp.2.886.984;7.Toko Iwan lapter.

2017 rincianbarang berupa teh gwlas or 152 dus sebesar Rp.2.886.984;7.Toko Iwan lapter.

or sebesar Rp.31.999.teh gelas Or 55dus sebesar Rp.1.061.227, jumlah faktur adalah sebesar Rp.1.174.426;10.Vanesia Rental PS.3 di bukit barisan.

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

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,

oredging, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays,laces or slide fasteners.

as spikes, bars, nails, protectors or similar attachments.i.

Putusan Nomor 509 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.6402.19.10 Soccer, other football, baseball or bowlingfootwear6402.19.1010 ~~ Soccer6402.19.1090 ~ Other6402.19.90 Other6402.19.9010 Men's or boys' training, includingtrack or running6402.19.9020 38 Women's or girls' training, includingtrack or running6402.19.9090 ~ Other6402.20 Footwear with upper straps or thongs assembledto the sole by means of

oredging, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays,laces or slide fasteners.

as spikes, bars, nails, protectors or similar attachments,3.

as spikes, bars, nails, protectors or similar attachments.i.

Putusan Nomor 508 B/PK/Pjk/2020This document has been created with TX Text Control Trial Version 20.0 You can use this trial version for further 0 days.6402.19.1010 ~~ Soccer6402.19.1090 ~ Other6402.19.90 Other6402.19.9010 Men's or boys' training, includingtrack or running6402.19.9020 38 Women's or girls' training, includingtrack or running6402.19.9090 ~ Other6402.20 Footwear with upper straps or thongs assembledto the sole by 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 Other6402.91.9020 =~ Men's or boys'6402.91.9030 ~~ Women's or girls6402.91.9040 ~ Children's6402.99 Other6402.99.10 00 Incorporating a protective metal toecap6402.99.90 Other6402.99.9020 ~ Women's or girls slippers Other:6402.99.9091 Men's or boys6402.99.9092 Women's or girls'Halaman 32 dari 38 halaman.

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

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

oredging, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays,laces or slide fasteners.

, eyelet stays or similar attachments;(b)i.

Other6402.12.20 00 Crosscountry ski footwear6402.12.30 Snowboard boots6402.12.3010 Men's or boys'6402.12.3090 Other6402.19 Other6402.19.10 Soccer, other football, baseball or bowlingfootwear6402.19.1010 Soccer6402.19.1090 Other6402.19.90 Other6402.19.9010 Men's or boys' training, including track orrunning6402.19.9020 Women's or girls training, including track orrunningHalaman 22 dari 28 halaman.

LOJING (DPO) masuk ke teras rumah saksi PRIJAYA dan karena sepedamotor Honda Beat KB 2768 OR dalam keadaan terkunci stang. Kemudian Sdr.LOJING (DPO) mengambil kunci T dari celananya kemudian Sdr.

LOJING(DPO) dengan menggunakan kunci T kemudian memasukan kunci T ke bagiankontak sepeda motor Honda Beat KB 2768 OR tersebut sehingga kunci kontaktersebut rusak kemudian stang sepeda motor bisa digerakan, lalu sepeda motorHalaman 3 dari 15 Putusan Nomor 139/Pid.B/2017/PN MPWHonda Beat KB 2768 OR dimundurkan oleh Sdr. LOJING (DPO) dan kemudianSdr. LOJING (DPO) menghidupkan mesin sepeda motor itu dengan cara startertangan lalu Sdr.

LOJING (DPO) membawa sepeda motor Honda Beat KB 2768 OR danmelewati JalanTanjung Raya Il menuju Siantan. Bahwa Sdr. LOJING (DPO)kemudian menjual sepeda motor Honda Beat KB 2768 OR dengan harga Rp.2.500.000, lalu uang hasil penjualan sepeda motor tersebut dibagi dua. Dimanaterdakwa mendapatkan uang sebesar Rp. 1.000.000, dan Sdr. LOJING (DPO)mendapatkan uang sebesar Rp. 1.000.000, dan sedangkan Rp. 500.000,dipotong untuk pengeluaran makan.

LOJING (DPO) kemudian menjual sepeda motor Honda Beat KB2768 OR dengan harga Rp. 2.500.000, lalu uang hasil penjualan sepeda motortersebut dibagi dua. Dimana terdakwa mendapatkan uang sebesar Rp.1.000.000, dan Sdr.

LOJING (DPO) masuk ke teras rumah saksi PRIJAYAdan karena sepeda motor Honda Beat KB 2768 OR dalam keadaan terkuncistang. Bahwa kemudian Sdr. LOJING (DPO) mengambil kunci T dari celananyakemudian Sdr.

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

oredging, other ornamentation (e.g., tassels, pompons or braid), buckles, tabs, eyelet stays,laces or slide fasteners.

as spikes. bars, nails, protectors or similar attachments3.

as spikes, bars, nails, protectors or similar attachments.i.