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Vien Thinh Shoes Company
Document Ref: CM025 - PU
Date: 14 Aug 2026
Status: Generated
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Style Number
CM025 - PU
Brand
COPPEL - STRONA
Direct Material$11.9901
Discount (1.3%)-$0.1499
Special Discount-$0.0200
Final FOB Price
$11.82
FOB: $11.82
Component Supplier Origin Material Spec HS Code Cons. Unit Price Cost (USD)
MATERIAL COSTS
UPPER
UPPERLIQUANCHINAPU NON JL560314000.183326.00 RMB/YARD$0.7289
LINING
LININGPINE TEXTILEVIETNAMJERSEY600633900.07690.69 USD/PAIR$0.0531
LININGSHANDONG JUNCHENG LEATHER CO., LTDCHINAPU NON JL560314000.064520.00 RMB/YARD$0.1973
COUNTER LININGJIATAICHINANONWOVEN560391000.018518.50 RMB/YARD$0.0523
INSOCK
INSOCKSHANDONG JUNCHENG LEATHER CO., LTDCHINAPU LFW06003 NON JL560314000.057120.00 RMB/YARD$0.1747
INSOCK FOAMHENGYUANVIETNAMLATEX 4.0MM400821900.0253.62 USD/YARD$0.0905
INSOCK FOAM 2HENGYUANVIETNAMLATEX 1.5MM400821900.042.16 USD/YARD$0.0864
COUNTER FOAMHENGYUANVIETNAM4MM400821900.06771.69 USD/YARD$0.1144
COUNTER FOAMHENGYUANVIETNAM15MM400821900.00566.35 USD/YARD$0.0356
OUTSOLE
OUTSOLEVIEN THINH SHOES LTDVIETNAMTPR165,000 VND/PAIR$2.5490
INSOLEVIEN THINH SHOES LTDVIETNAMPP39023090110,000 VND/PAIR$0.3922
WELTRUIQI TRADING ( HK ) CO.,LIMITEDCHINAOUTSOLE WELT1.57890.38 USD/YARD$0.6000
TOTAL MATERIAL COSTS$5.0743
OTHER MATERIALS
TOE PUFFVIEN THINH SHOES LTDVIETNAM0.6MM392190410.022.84 USD/SHEET$0.0568
COUNTER BOXVIEN THINH SHOES LTDVIETNAM1.0MM392690390.024.21 USD/SHEET$0.0842
ORNAMENTJUNJIECHINALACE6307908010.92 RMB/PAIR$0.1407
TOTAL OTHER MATERIALS$0.2817
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 LTDVIETNAM10.20 USD/PAIR$0.2000
LAMINATION REINFORCEMENTVIEN THINH SHOES LTDVIETNAM10.42 USD/PAIR$0.4160
CEMENT GLUEVIEN THINH SHOES LTDVIETNAM16,000 VND/PAIR$0.2353
TOTAL OTHER COSTS$0.9297
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 LTDVIETNAM10.14 USD/PAIR$0.1400
GENERAL MARGIN COSTSVIEN THINH SHOES LTDVIETNAM10.78 USD/PAIR$0.7840
LABOR COST
CUTTINGVIEN THINH SHOES LTDVIETNAM15,000 VND/PAIR$0.1961
STITCHINGVIEN THINH SHOES LTDVIETNAM137,000 VND/PAIR$1.4510
LASTINGVIEN THINH SHOES LTDVIETNAM140,000 VND/PAIR$1.5686
PACKAGINGVIEN THINH SHOES LTDVIETNAM10.20 USD/PAIR$0.2000
INSOCK PRINTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
FINISHINGVIEN THINH SHOES LTDVIETNAM15,000 VND/PAIR$0.1961
TOTAL FACTORY COSTS$5.1044
CPTPP Analysis (RVC Build-Down) — Option 0 (Base) COMPLIANT
Regional Value Content
83.98%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.93
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.