COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CM024
Brand
COPPEL - STRONA
Direct Material$11.9377
Discount (1.3%)-$0.1492
Final FOB Price
$11.81
FOB: $11.81
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | LIQUAN | CHINA | PU NON JL | 56031400 | 0.1938 | 26.00 RMB/YARD | $0.7706 |
| LINING | |||||||
| LINING | PINE TEXTILE | VIETNAM | JERSEY | 60063390 | 0.069 | 0.69 USD/PAIR | $0.0476 |
| COUNTER LINING | JIATAI | CHINA | NONWOVEN | 56039100 | 0.0182 | 18.50 RMB/YARD | $0.0515 |
| LINING | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | PU NON JL | 56031400 | 0.069 | 20.00 RMB/YARD | $0.2111 |
| INSOCK | |||||||
| INSOCK | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | PU LFW06003 NON JL | 56031400 | 0.0571 | 20.00 RMB/YARD | $0.1747 |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 4.0MM | 40082190 | 0.025 | 3.62 USD/YARD | $0.0905 |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 1.5MM | 40082190 | 0.0547 | 2.16 USD/YARD | $0.1182 |
| TONGUE FOAM | HENGYUAN | VIETNAM | 3MM | 39211391 | 0.01 | 1.27 USD/YARD | $0.0127 |
| COUNTER FOAM | HENGYUAN | VIETNAM | 20MM | 40082190 | 0.0091 | 8.47 USD/YARD | $0.0771 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 65,000 VND/PAIR | $2.5490 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | PP | 39023090 | 1 | 10,000 VND/PAIR | $0.3922 |
| WELT | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | 1.5789 | 0.35 USD/YARD | $0.5526 | ||
| TOTAL MATERIAL COSTS | $5.0477 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.6MM | 39219041 | 0.0147 | 2.84 USD/SHEET | $0.0417 |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.0MM | 39269039 | 0.0227 | 4.21 USD/SHEET | $0.0956 |
| ORNAMENT | JUNJIE | CHINA | LACE | 63079080 | 1 | 0.92 RMB/PAIR | $0.1407 |
| TOTAL OTHER MATERIALS | $0.2780 | ||||||
| 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 | 0.23 USD/PAIR | $0.2300 | ||
| LAMINATION REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.42 USD/PAIR | $0.4235 | ||
| CEMENT GLUE | VIEN THINH SHOES LTD | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| TOTAL OTHER COSTS | $0.9672 | ||||||
| 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 | 0.14 USD/PAIR | $0.1400 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.78 USD/PAIR | $0.7822 | ||
| 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 | 40,000 VND/PAIR | $1.5686 | ||
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.20 USD/PAIR | $0.2000 | ||
| STRAP LABOR COST | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.02 USD/PAIR | $0.0206 | ||
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| TOTAL FACTORY COSTS | $5.0448 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
83.90%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.91
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.