COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CM021
Brand
COPPEL - STRONA
Direct Material$10.8435
Discount (1.3%)-$0.1355
Special Discount-$0.0100
Final FOB Price
$10.70
FOB: $10.70
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | LIQUAN | CHINA | ESW-007 NON-JOIN LIFE | 56031400 | 0.1966 | 26.00 RMB/YARD | $0.7818 |
| UPPER | JUNJIE | CHINA | ELASTIC 150MM | 60029000 | 0.3769 | 12.00 RMB/YARD | $0.6917 |
| LINING | |||||||
| LINING | PINE TEXTILE | VIETNAM | JERSEY | 60063390 | 0.0909 | 0.69 USD/YARD | $0.0627 |
| LINING | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | 0.8MM LINING PU LFW06003 NJL | 56031400 | 0.0069 | 20.00 RMB/YARD | $0.0211 |
| COUNTER LINING | JIATAI | CHINA | NONWOVEN | 56039100 | 0.037 | 18.50 RMB/YARD | $0.1047 |
| INSOCK | |||||||
| INSOCK | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | 0.8MM LINING PU LFW06003 NJL | 56031400 | 0.0571 | 20.00 RMB/YARD | $0.1747 |
| INSOCK FOAM | HENGYUAN | VIETNAM | MUSS 4.0MM | 40082190 | 0.025 | 3.62 USD/YARD | $0.0905 |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 1.5MM | 40082190 | 0.0547 | 2.16 USD/YARD | $0.1182 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPR | 39029090 | 1 | 40,000 VND/PAIR | $1.5686 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | PP | 39023090 | 1 | 10,000 VND/PAIR | $0.3922 |
| TOTAL MATERIAL COSTS | $4.0061 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.6MM | 39219041 | 0.0185 | 2.84 USD/SHEET | $0.0525 |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.2MM | 39219041 | 0.0256 | 4.93 USD/SHEET | $0.1262 |
| TOTAL OTHER MATERIALS | $0.1787 | ||||||
| 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 | 0.35 USD/PAIR | $0.3500 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.50 USD/PAIR | $0.4992 | ||
| TOTAL OTHER COSTS | $1.1629 | ||||||
| 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 | 0.13 USD/PAIR | $0.1300 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.74 USD/PAIR | $0.7422 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1961 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 38,000 VND/PAIR | $1.4902 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 35,000 VND/PAIR | $1.3725 | ||
| 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 | $4.8957 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
83.42%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$8.92
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.