COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CP012S / BROWN
Brand
COPPEL - STRONA
Direct Material$10.5813
Discount (1.3%)-$0.1323
Special Discount-$0.0500
Final FOB Price
$10.40
FOB: $10.40
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | LIQUAN | CHINA | 54'' 1.2MM FAKE BRUSHED PU ESW-099-601 NON-JL (LIQUAN) COLOR TAN AS ZM41 | 0.1672 | 26.00 RMB/YARD | $0.6649 | |
| LINING | |||||||
| LINING | PINE TEXTILE | VIETNAM | JERSEY | 60063390 | 0.0667 | 0.69 USD/YARD | $0.0460 |
| LINING | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | 52'' 0.8MM PU LFW06003-1 NON-JOIN LIFE (LINGFENG) COLOR DARK BROWN | 0.0625 | 20.00 RMB/YARD | $0.1912 | |
| COUNTER LINING | JIATAI | CHINA | 52'' MICROFIBER JT-260 NON-JOIN LIFE (JIATAI) COLOR DARK BROWN | 0.0208 | 18.50 RMB/YARD | $0.0589 | |
| INSOCK | |||||||
| INSOCK | JUNHONG | CHINA | 52'' 0.8MM PU LFW06003-1 NON-JOIN LIFE (LINGFENG) COLOR DARK BROWN | 0.0455 | 20.00 RMB/YARD | $0.1392 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | MUSS 4.0MM | 40082190 | 0.025 | 3.62 USD/YARD | $0.0905 |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 2.0MM | 40082190 | 0.04 | 2.16 USD/YARD | $0.0864 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 70,000 VND/PAIR | $2.7451 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | PP | 39023090 | 1 | 10,000 VND/PAIR | $0.3922 |
| TOTAL MATERIAL COSTS | $4.4142 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | MIBOR | VIETNAM | 0.6MM | 39219041 | 0.0118 | 3.01 USD/SHEET | $0.0355 |
| COUNTER BOX | MIBOR | VIETNAM | 1.0MM | 39219041 | 0.0208 | 4.93 USD/SHEET | $0.1025 |
| LACE | JUNJIE | CHINA | COTTON SHOE LACE 95CM COLOR DK BROWN - JIAYU AS ZM65 | 1 | 0.92 RMB/PAIR | $0.1407 | |
| EYELET | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | EYELET 8*4*4 MM COLOR BLACK - AS ZM64 | 83082000 | 8 | 0.01 USD/PAIR | $0.0400 |
| LACE | JUNJIE | CHINA | COTTON SHOE LACE 102CM COLOR DK BROWN - JIAYU AS ZM65 | 1 | 1.00 RMB/PAIR | $0.1529 | |
| TOTAL OTHER MATERIALS | $0.4717 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 48191000 | 1 | 0.45 USD/PAIR | $0.4500 |
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | CARTON | 48191000 | 1 | 0.15 USD/PAIR | $0.1500 |
| TOTAL PACKAGING | $0.6000 | ||||||
| OTHER COSTS | |||||||
| PORT AIRPORT TRANSPORT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| MATERIAL TRANSPORT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.18 USD/PAIR | $0.1800 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.27 USD/PAIR | $0.2676 | ||
| TOTAL OTHER COSTS | $0.7613 | ||||||
| FACTORY COSTS | |||||||
| Factory Overheads | |||||||
| ELECTRICITY WATER EXPENSE | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,500 VND/PAIR | $0.0980 | ||
| DEPRECIATION FIXED ASSET | VIEN THINH SHOES LTD | VIETNAM | 1 | 10,000 VND/PAIR | $0.3922 | ||
| FINANCIAL COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.12 USD/PAIR | $0.1200 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.50 USD/PAIR | $0.5042 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1961 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 30,000 VND/PAIR | $1.1765 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 35,000 VND/PAIR | $1.3725 | ||
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.20 USD/PAIR | $0.2000 | ||
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| FINISHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1961 | ||
| TOTAL FACTORY COSTS | $4.3340 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
86.66%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.01
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.