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COST BREAKDOWN

Vien Thinh Shoes Company
Document Ref: CP016S
Date: 14 Aug 2026
Status: Generated
Style Image
Style Number
CP016S
Brand
COPPEL - STRONA
Direct Material$9.1106
Discount (1.3%)-$0.1139
Special Discount-$0.0100
Final FOB Price
$8.99
FOB: $8.99
Component Supplier Origin Material Spec HS Code Cons. Unit Price Cost (USD)
MATERIAL COSTS
UPPER
UPPERDONGGUAN DONGXIN LEATHER CO.,LTDCHINA54'' 0.8MM NON-JL PU DX-Y9329 (DONGXIN)0.12522.00 RMB/YARD$0.4206
LINING
INSOLE BINDINGDONGGUAN DONGXIN LEATHER CO.,LTDCHINA54'' 0.8MM NON-JL PU DX-Y9329 (DONGXIN)0.038822.00 RMB/YARD$0.1306
LININGDONGGUAN DONGXIN LEATHER CO.,LTDCHINA54'' 0.8MM NON-JL PU DX-Y9329 (DONGXIN)122.00 RMB/YARD$3.3647
INSOCK
SOCK LININGVIEN THINH SHOES LTDVIETNAMPU NON JL0.021724.00 RMB/YARD$0.0797
INSOCK FOAMHENGYUANVIETNAMLATEX 4.0MM0.023.62 USD/YARD$0.0724
INSOCK FOAM 2HENGYUANVIETNAMLATEX 1.5MM0.01182.16 USD/YARD$0.0255
OUTSOLE
OUTSOLEVIEN THINH SHOES LTDVIETNAMTPR39029090118,000 VND/PAIR$0.7059
INSOLEVIEN THINH SHOES LTDVIETNAMPP3902309015,000 VND/PAIR$0.1961
TOTAL MATERIAL COSTS$4.9953
PACKAGING
PACKAGINGVIEN THINH SHOES LTDVIETNAMBOX AND MINOR COMPONENTS4819100010.35 USD/PAIR$0.3500
PACKAGING-CARTON10.15 USD/PAIR$0.1500
TOTAL PACKAGING$0.5000
OTHER COSTS
PORT AIRPORT TRANSPORTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
CEMENT GLUEVIEN THINH SHOES LTDVIETNAM16,000 VND/PAIR$0.2353
LAMINATION REINFORCEMENTVIEN THINH SHOES LTDVIETNAM10.13 USD/PAIR$0.1269
MATERIAL TRANSPORTVIEN THINH SHOES LTDVIETNAM10.11 USD/PAIR$0.1100
TOTAL OTHER COSTS$0.5506
FACTORY COSTS
Factory Overheads
ELECTRICITY WATER EXPENSEVIEN THINH SHOES LTDVIETNAM12,500 VND/PAIR$0.0980
DEPRECIATION FIXED ASSETVIEN THINH SHOES LTDVIETNAM110,000 VND/PAIR$0.3922
FINANCIAL COSTSVIEN THINH SHOES LTDVIETNAM10.07 USD/PAIR$0.0700
GENERAL MARGIN COSTSVIEN THINH SHOES LTDVIETNAM10.28 USD/PAIR$0.2760
LABOR COST
CUTTINGVIEN THINH SHOES LTDVIETNAM14,000 VND/PAIR$0.1569
STITCHINGVIEN THINH SHOES LTDVIETNAM115,000 VND/PAIR$0.5882
LASTINGVIEN THINH SHOES LTDVIETNAM125,000 VND/PAIR$0.9804
PACKAGINGVIEN THINH SHOES LTDVIETNAM10.15 USD/PAIR$0.1500
INSOCK PRINTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
INKED EDGEVIEN THINH SHOES LTDVIETNAM17,000 VND/PAIR$0.2745
TOTAL FACTORY COSTS$3.0646
CPTPP Analysis (RVC Build-Down) — Option 0 (Base) COMPLIANT
Regional Value Content
56.43%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$5.07
Total OVMC Cost
Compliance Note: This product has been evaluated against CPTPP Rules of Origin using the Build-Down method. RVC = ((FOB - VNM) / FOB) × 100. Non-originating materials (VNM) include components from China, Hong Kong, Taiwan, Korea, India, Indonesia, Thailand, Cambodia, and Bangladesh.