COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CP009S / BROWN
Brand
COPPEL - STRONA
Direct Material$10.0417
Discount (1.3%)-$0.1255
Special Discount-$0.1200
Final FOB Price
$9.80
FOB: $9.80
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | YOROOO TEXTILE CO., LTD | CHINA | ISMI MICROSUEDE YR-MF003 NON-JL | 60063310 | 0.1651 | 17.50 RMB/YARD | $0.4045 |
| LINING | |||||||
| COLLAR LINING | DONGGUAN HEXING TEXTILE CO. LTD | CHINA | ISVT JERSEY HX-W23095 | 60063390 | 0.0526 | 5.00 RMB/YARD | $0.0368 |
| LINING | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | ISPU LFW06003-1 | 56031400 | 0.0133 | 20.00 RMB/YARD | $0.0372 |
| COUNTER LINING | DONGGUAN JIATAI SHOE MATERIAL CO,LTD | CHINA | ISMI MICROFIBER | 60063310 | 0.0339 | 6.50 RMB/YARD | $0.0308 |
| LINING | YOROOO TEXTILE CO., LTD | CHINA | ISMI MICROSUEDE YR-RE160-R100 | 60063310 | 0.0313 | 17.50 RMB/YARD | $0.0767 |
| INSOCK | |||||||
| SOCK LINING | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | ISPU LFW06003-1 | 56031400 | 0.0606 | 20.00 RMB/YARD | $0.1697 |
| INSOCK FOAM | ZAHONERO | VIETNAM | ISCL CHISIN | 40082190 | 0.0606 | 5.40 USD/YARD | $0.3272 |
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | EMBOSSED | 39269039 | 1 | 2,500 VND/PAIR | $0.1000 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | ISTPU | 39095000 | 1 | 1.60 USD/PAIR | $1.6000 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | CARDBOARD | 48070000 | 1 | 0.40 USD/PAIR | $0.4000 |
| OUTSOLE MOLD | VIEN THINH SHOES LTD | VIETNAM | 84807910 | 1 | 100,000,000 VND/PAIR | $0.4000 | |
| TOTAL MATERIAL COSTS | $3.5830 | ||||||
| OTHER MATERIALS | |||||||
| TOE-PUFF | MIBOR | VIETNAM | ISKP 0.4MM | 39219041 | 0.0182 | 3.87 USD/SHEET | $0.0704 |
| COUNTER BOX | MIBOR | VIETNAM | ISKP 0.8MM | 39219041 | 0.0192 | 6.57 USD/SHEET | $0.1261 |
| TOTAL OTHER MATERIALS | $0.1966 | ||||||
| PACKAGING | |||||||
| ALL COMPONENTS | GOOD BOX | VIETNAM | BOX | 48191000 | 1 | 0.60 USD/PAIR | $0.6000 |
| TOTAL PACKAGING | $0.6000 | ||||||
| OTHER COSTS | |||||||
| PORT/AIRPORT TRANSPORT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.08 USD/PAIR | $0.0800 | ||
| CEMENT | NANGO RESINS | VIETNAM | 1 | 0.30 USD/PAIR | $0.3000 | ||
| MATERIAL TRANSPORT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.10 USD/PAIR | $0.1000 | ||
| LAMINATION | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.45 USD/PAIR | $0.4452 | ||
| TOTAL OTHER COSTS | $0.9252 | ||||||
| FACTORY COSTS | |||||||
| Factory Overheads | |||||||
| ELECTRICITY & WATER EXPENSE | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,500 VND/PAIR | $0.1000 | ||
| DEPRECIATION ON FIXED ASSET | VIEN THINH SHOES LTD | VIETNAM | 1 | 10,000 VND/PAIR | $0.4000 | ||
| FINANCIAL COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.12 USD/PAIR | $0.1200 | ||
| MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.44 USD/PAIR | $0.4369 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.2000 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 45,000 VND/PAIR | $1.8000 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 30,000 VND/PAIR | $1.2000 | ||
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.2000 | ||
| INSOCK EMBOSSING | VIEN THINH SHOES LTD | VIETNAM | 1 | 7,000 VND/PAIR | $0.2800 | ||
| TOTAL FACTORY COSTS | $4.7369 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
92.29%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.04
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.