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COST BREAKDOWN

Vien Thinh Shoes Company
Document Ref: CM030 BLACK
Date: 14 Aug 2026
Status: Generated
Style Image
Style Number
CM030 BLACK
Brand
COPPEL - STRONA
Direct Material$10.2323
Discount (1.3%)-$0.1279
Special Discount-$0.0500
Final FOB Price
$10.05
FOB: $10.05
Component Supplier Origin Material Spec HS Code Cons. Unit Price Cost (USD)
MATERIAL COSTS
UPPER
UPPERLIQUANCHINAESW-007 NON-JOIN LIFE560314000.167226.00 RMB/YARD$0.6649
LINING
LININGPINE TEXTILEVIETNAMJERSEY600633900.06670.69 USD/YARD$0.0460
LININGSHANDONG JUNCHENG LEATHER CO., LTDCHINAPU LFW06003 NON JL560314000.062520.00 RMB/YARD$0.1912
COUNTER LININGJIATAICHINANONWOVEN560391000.020818.50 RMB/YARD$0.0589
INSOCK
INSOCKJUNHONGCHINAPU LFW06003 NON JL392113910.045520.00 RMB/YARD$0.1392
INSOCK FOAMHENGYUANVIETNAMLATEX 4.0MM400821900.0253.62 USD/YARD$0.0905
INSOCK FOAMHENGYUANVIETNAMLATEX 2.0MM400821900.042.16 USD/YARD$0.0864
OUTSOLE
OUTSOLEVIEN THINH SHOES LTDVIETNAMTPR39029090170,000 VND/PAIR$2.7451
INSOLEVIEN THINH SHOES LTDVIETNAMPP39023090110,000 VND/PAIR$0.3922
TOTAL MATERIAL COSTS$4.4142
OTHER MATERIALS
TOE PUFFVIEN THINH SHOES LTDVIETNAM0.6MM392190410.01183.01 USD/SHEET$0.0355
COUNTER BOXVIEN THINH SHOES LTDVIETNAM1.2MM392190410.02084.93 USD/SHEET$0.1025
LACEJUNJIECHINA6307908010.92 RMB/PAIR$0.1407
EYELETSRUIQI TRADING ( HK ) CO.,LIMITEDCHINA80.01 USD/PAIR$0.0400
TOTAL OTHER MATERIALS$0.3188
PACKAGING
PACKAGINGGOOD BOXVIETNAMBOX AND MINOR COMPONENTS4819100010.45 USD/PAIR$0.4500
PACKAGINGVIEN THINH SHOES LTDVIETNAMCARTON4819100010.15 USD/PAIR$0.1500
TOTAL PACKAGING$0.6000
OTHER COSTS
PORT AIRPORT TRANSPORTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
MATERIAL TRANSPORTVIEN THINH SHOES LTDVIETNAM10.18 USD/PAIR$0.1800
CEMENT GLUENANGO RESINSVIETNAM16,000 VND/PAIR$0.2353
LAMINATION & REINFORCEMENTVIEN THINH SHOES LTDVIETNAM10.27 USD/PAIR$0.2676
TOTAL OTHER COSTS$0.7613
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 LTDVIETNAM10.12 USD/PAIR$0.1200
GENERAL MARGIN COSTSVIEN THINH SHOES LTDVIETNAM10.50 USD/PAIR$0.5042
LABOR COST
CUTTINGVIEN THINH SHOES LTDVIETNAM15,000 VND/PAIR$0.1961
STITCHINGVIEN THINH SHOES LTDVIETNAM130,000 VND/PAIR$1.1765
LASTINGVIEN THINH SHOES LTDVIETNAM135,000 VND/PAIR$1.3725
PACKAGINGVIEN THINH SHOES LTDVIETNAM10.20 USD/PAIR$0.2000
INSOCK PRINTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
TOTAL FACTORY COSTS$4.1379
CPTPP Analysis (RVC Build-Down) — Option 0 (Base) COMPLIANT
Regional Value Content
87.72%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$8.82
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.