COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CM025 - LEA
Brand
COPPEL - DOCKERS
Direct Material$15.9451
Discount (1.3%)-$0.1993
Final FOB Price
$15.75
FOB: $15.75
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | SERENPIDITY | VIETNAM | COW LEATHER | 2.6 | 1.65 USD/SF | $4.2900 | |
| LINING | |||||||
| LINING | PINE TEXTILE | VIETNAM | JERSEY | 0.0769 | 0.69 USD/PAIR | $0.0531 | |
| LINING | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | PU NON JL | 0.0645 | 20.00 RMB/YARD | $0.1973 | |
| COUNTER LINING | JIATAI | CHINA | NONWOVEN | 0.0185 | 18.50 RMB/YARD | $0.0523 | |
| INSOCK | |||||||
| INSOCK | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | PU LFW06003 NON JL | 0.0571 | 20.00 RMB/YARD | $0.1747 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 4.0MM | 0.025 | 3.62 USD/YARD | $0.0905 | |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 1.5MM | 0.04 | 2.16 USD/YARD | $0.0864 | |
| COUNTER FOAM | HENGYUAN | VIETNAM | 4MM | 0.0677 | 1.69 USD/YARD | $0.1144 | |
| COUNTER FOAM | HENGYUAN | VIETNAM | 15MM | 0.0056 | 6.35 USD/YARD | $0.0356 | |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPR | 1 | 65,000 VND/PAIR | $2.5490 | |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | PP | 1 | 10,000 VND/PAIR | $0.3922 | |
| WELT | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | OUTSOLE WELT | 1.5789 | 0.38 USD/YARD | $0.6000 | |
| TOTAL MATERIAL COSTS | $8.6354 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.6MM | 0.02 | 2.84 USD/SHEET | $0.0568 | |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.0MM | 0.02 | 4.21 USD/SHEET | $0.0842 | |
| ORNAMENT | JUNJIE | CHINA | LACE | 1 | 0.92 RMB/PAIR | $0.1407 | |
| TOTAL OTHER MATERIALS | $0.2817 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 1 | 0.45 USD/PAIR | $0.4500 | |
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | CARTON | 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 | 0.11 USD/PAIR | $0.1100 | ||
| LAMINATION REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.21 USD/PAIR | $0.2083 | ||
| CEMENT GLUE | VIEN THINH SHOES LTD | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| TOTAL OTHER COSTS | $0.6320 | ||||||
| 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 | 0.18 USD/PAIR | $0.1800 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 1.04 USD/PAIR | $1.0434 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 7,000 VND/PAIR | $0.2745 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 45,000 VND/PAIR | $1.7647 | ||
| 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 | ||
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| FINISHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1961 | ||
| TOTAL FACTORY COSTS | $5.7959 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
92.60%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$14.58
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.