COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CM034 - PU
Brand
COPPEL - STRONA
Direct Material$11.7852
Discount (1.3%)-$0.1473
Special Discount-$0.0200
Final FOB Price
$11.62
FOB: $11.62
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 0.0645 | 19.00 RMB/YARD | $0.1874 | |
| UPPER | LIQUAN | CHINA | PU | 0.1942 | 26.00 RMB/YARD | $0.7722 | |
| LINING | |||||||
| LINING | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | PU | 0.0764 | 20.00 RMB/YARD | $0.2337 | |
| COUNTER LINING | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 0.0645 | 19.00 RMB/YARD | $0.1874 | |
| INSOCK | |||||||
| INSOCK | SHANDONG JUNCHENG LEATHER CO., LTD | CHINA | PU | 0.0435 | 20.00 RMB/YARD | $0.1331 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | MUSS 20MM | 0.0417 | 8.41 USD/YARD | $0.3507 | |
| TOE FOAM | HENGYUAN | VIETNAM | MUSS 2.0MM | 0.1171 | 0.85 USD/YARD | $0.0995 | |
| TONGUE FOAM | HENGYUAN | VIETNAM | MUSS 5.0MM | 0.0167 | 2.12 USD/YARD | $0.0354 | |
| COUNTER FOAM | HENGYUAN | VIETNAM | MUSS 10MM | 0.0208 | 4.24 USD/YARD | $0.0882 | |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPR | 1 | 50,000 VND/PAIR | $1.9608 | |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | PP | 1 | 5,000 VND/PAIR | $0.1961 | |
| TOTAL MATERIAL COSTS | $4.2445 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.4MM | 0.008 | 2.84 USD/SHEET | $0.0227 | |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.0MM | 0.0192 | 4.21 USD/SHEET | $0.0808 | |
| EYELET | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | 28 | 0.05 RMB/PCS | $0.2141 | ||
| LACE | JUNJIE | CHINA | 1 | 0.85 RMB/PAIR | $0.1300 | ||
| TOTAL OTHER MATERIALS | $0.4477 | ||||||
| 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 | 0.27 USD/PAIR | $0.2700 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.40 USD/PAIR | $0.4014 | ||
| TOTAL OTHER COSTS | $0.9851 | ||||||
| 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 | 0.14 USD/PAIR | $0.1400 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.80 USD/PAIR | $0.7953 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1961 | ||
| 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 | 0.20 USD/PAIR | $0.2000 | ||
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| TOTAL FACTORY COSTS | $5.5078 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
84.01%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.76
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.