COST BREAKDOWN
Vien Thinh Shoes Company
Direct Material$13.3973
Discount (1.3%)-$0.1675
Special Discount-$0.0100
Final FOB Price
$13.22
FOB: $13.22
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 60063310 | 0.1962 | 17.50 RMB/YARD | $0.5251 |
| LINING | |||||||
| LINING | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 60063310 | 0.0625 | 19.50 RMB/YARD | $0.1864 |
| COUNTER LINING | JIATAI | CHINA | NONWOVEN | 56039100 | 0.02 | 18.50 RMB/YARD | $0.0566 |
| INSOCK | |||||||
| INSOCK | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 60063310 | 0.0606 | 19.50 RMB/YARD | $0.1807 |
| INSOCK FOAM | HENGYUAN | VIETNAM | MUSS 20MM | 40082190 | 0.0767 | 8.4100 USD/YARD | $0.6450 |
| COUNTER FOAM | HENGYUAN | VIETNAM | MUSS 3.5MM | 40082190 | 0.0553 | 1.4800 USD/YARD | $0.0818 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPR | 39029090 | 1 | 65,000 VND/PAIR | $2.5490 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | CARDBOARD | 48070000 | 1 | 12,000 VND/PAIR | $0.4706 |
| OUTSOLE MOLD | VIEN THINH SHOES LTD | VIETNAM | 1 | 125,000,000 VND/PAIR | $0.4902 | ||
| TOTAL MATERIAL COSTS | $5.1855 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.6MM | 39219041 | 0.0118 | 3.0100 USD/SHEET | $0.0355 |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.0MM | 39219041 | 0.0111 | 4.2100 USD/SHEET | $0.0467 |
| LACE | JUNJIE | CHINA | ROUND LACE | 63079080 | 4 | 0.95 RMB/PAIR | $0.5812 |
| EYELET | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | EYELET | 83082000 | 16 | 0.05 RMB/PCS | $0.1224 |
| LACE | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | 42CM*4MM ROUND LACE | 1 | 0.45 RMB/PAIR | $0.0688 | |
| LACE | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | 68CM*4MM ROUND LACE | 1 | 0.66 RMB/PAIR | $0.1009 | |
| LACE | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | 72CM*4MM ROUND LACE | 1 | 0.66 RMB/PAIR | $0.1009 | |
| TOTAL OTHER MATERIALS | $1.0565 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 48191000 | 1 | 0.4500 USD/PAIR | $0.4500 |
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | CARTON | 48191000 | 1 | 0.1500 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 | 0.2100 USD/PAIR | $0.2100 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.4695 USD/PAIR | $0.4695 | ||
| SHOE LAST | VIEN THINH SHOES LTD | VIETNAM | 1 | 32,500,000 VND/PAIR | $0.1275 | ||
| DIE | VIEN THINH SHOES LTD | VIETNAM | 1 | 12,000,000 VND/PAIR | $0.0471 | ||
| TOTAL OTHER COSTS | $1.1677 | ||||||
| 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 | 0.1500 USD/PAIR | $0.1500 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.6258 USD/PAIR | $0.6258 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 55,000 VND/PAIR | $2.1569 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 37,000 VND/PAIR | $1.4510 | ||
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.2000 USD/PAIR | $0.2000 | ||
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| TOTAL FACTORY COSTS | $5.3876 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
85.45%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$11.30
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.