COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CM023
Brand
COPPEL - STRONA
Direct Material$9.8416
Discount (1.3%)-$0.1230
Special Discount-$0.0200
Final FOB Price
$9.70
FOB: $9.70
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 0.126 | 17.50 RMB/YARD | $0.3372 | |
| LINING | |||||||
| LINING | PINE TEXTILE | VIETNAM | JERSEY | 0.0952 | 0.69 USD/YARD | $0.0657 | |
| TOE FOAM | HENGYUAN | VIETNAM | MUSS 2.0MM | 0.0952 | 0.85 USD/YARD | $0.0809 | |
| COUNTER LINING | JIATAI | CHINA | NONWOVEN | 0.0182 | 18.50 RMB/YARD | $0.0515 | |
| INSOCK | |||||||
| INSOCK | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | PU NON JL | 0.0606 | 20.00 RMB/YARD | $0.1854 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | MUSS 20MM | 0.0749 | 8.41 USD/YARD | $0.6299 | |
| COUNTER FOAM | HENGYUAN | VIETNAM | MUSS 3.5MM | 0.0111 | 1.48 USD/YARD | $0.0164 | |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPR | 1 | 50,000 VND/PAIR | $1.9608 | |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | NONWOVEN INSOLE | 1 | 5,000 VND/PAIR | $0.1961 | |
| TOTAL MATERIAL COSTS | $3.5239 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.4MM | 0.02 | 2.84 USD/SHEET | $0.0568 | |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 0.8MM | 0.0167 | 3.49 USD/SHEET | $0.0583 | |
| ELASTIC (MM) | JUNJIE | CHINA | 70MM | 0.1818 | 11.20 RMB/PAIR | $0.3114 | |
| TOTAL OTHER MATERIALS | $0.4265 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 1 | 0.45 USD/PAIR | $0.4500 | |
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | CARTON | 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 | 0.11 USD/PAIR | $0.1100 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| FACTORY COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.00 USD/PAIR | $0.0000 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.30 USD/PAIR | $0.3046 | ||
| TOTAL OTHER COSTS | $0.7283 | ||||||
| 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 | 0.11 USD/PAIR | $0.1100 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.64 USD/PAIR | $0.6440 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1961 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 40,000 VND/PAIR | $1.5686 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 30,000 VND/PAIR | $1.1765 | ||
| 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 | ||
| STRAP LABOR COST | VIEN THINH SHOES LTD | VIETNAM | 77CM | 1 | 0.10 USD/PAIR | $0.0991 | |
| TOTAL FACTORY COSTS | $4.5629 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
90.87%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$8.81
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.