COST BREAKDOWN
Vien Thinh Shoes Company
Direct Material$11.2323
Discount (1.3%)-$0.1404
Special Discount-$0.0300
Final FOB Price
$11.06
FOB: $11.06
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | YISUN | CHINA | PU NON JL | 56031400 | 0.1833 | 22.00 RMB/YARD | $0.6096 |
| LINING | |||||||
| LINING | PINE TEXTILE | VIETNAM | JERSEY | 60063390 | 0.0769 | 0.6900 USD/PAIR | $0.0531 |
| LINING | YISUN | CHINA | 52'' 0.8MM PU LFW06003-1 NON-JOIN LIFE (LINGFENG) COLOR DARK BROWN | 0.0645 | 18.00 RMB/YARD | $0.1755 | |
| COUNTER LINING | JIATAI | CHINA | 52'' NONWOVEN JT-260 NON-JOIN LIFE (JIATAI) COLOR DARK BROWN | 0.0185 | 18.50 RMB/YARD | $0.0517 | |
| INSOCK | |||||||
| INSOCK | YISUN | CHINA | 52'' 0.8MM PU LFW06003-1 NON-JOIN LIFE (LINGFENG) COLOR DARK BROWN | 0.0571 | 18.00 RMB/YARD | $0.1554 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 4.0MM | 40082190 | 0.025 | 3.6200 USD/YARD | $0.0905 |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 1.5MM | 40082190 | 0.04 | 2.1600 USD/YARD | $0.0864 |
| COUNTER FOAM | HENGYUAN | VIETNAM | 4MM | 40082190 | 0.0677 | 1.6900 USD/YARD | $0.1144 |
| COUNTER FOAM | HENGYUAN | VIETNAM | 15MM | 40082190 | 0.0056 | 6.3500 USD/YARD | $0.0356 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 55,000 VND/PAIR | $2.1318 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | PP | 39023090 | 1 | 10,000 VND/PAIR | $0.3876 |
| WELT | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | OUTSOLE WELT | 39219090 | 1.5789 | 0.3200 USD/YARD | $0.5052 |
| TOTAL MATERIAL COSTS | $4.3967 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.6MM | 39219041 | 0.02 | 2.8400 USD/SHEET | $0.0568 |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.0MM | 39269039 | 0.02 | 4.2100 USD/SHEET | $0.0842 |
| ORNAMENT | JUNJIE | CHINA | LACE | 63079080 | 1 | 0.92 RMB/PAIR | $0.1391 |
| LACE | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | COTTON SHOE LACE (AS CP12) 98CM COLOR DK BROWN | 1 | 0.84 RMB/PAIR | $0.1270 | |
| LACE | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | COTTON SHOE LACE (AS CP12) 105CM COLOR DK BROWN | 1 | 0.90 RMB/PAIR | $0.1360 | |
| TOTAL OTHER MATERIALS | $0.5431 | ||||||
| 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 | $0.0775 | ||
| MATERIAL TRANSPORT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.1800 USD/PAIR | $0.1800 | ||
| LAMINATION REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.4160 USD/PAIR | $0.4160 | ||
| CEMENT GLUE | VIEN THINH SHOES LTD | VIETNAM | 1 | 6,000 VND/PAIR | $0.2326 | ||
| TOTAL OTHER COSTS | $0.9061 | ||||||
| FACTORY COSTS | |||||||
| Factory Overheads | |||||||
| ELECTRICITY WATER EXPENSE | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,500 VND/PAIR | $0.0969 | ||
| DEPRECIATION FIXED ASSET | VIEN THINH SHOES LTD | VIETNAM | 1 | 10,000 VND/PAIR | $0.3876 | ||
| FINANCIAL COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.1300 USD/PAIR | $0.1300 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.5223 USD/PAIR | $0.5223 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1938 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 37,000 VND/PAIR | $1.4341 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 40,000 VND/PAIR | $1.5504 | ||
| 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 | $0.0775 | ||
| FINISHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1938 | ||
| TOTAL FACTORY COSTS | $4.7864 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
82.83%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.16
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.