| US import duties | Vietnam-origin goods are treated separately from China-origin goods. Rates have changed several times since 2025. | China-origin goods have faced additional US duties in recent years. Rates change often. | Check current rates |
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| Unit price (FOB) | Competitive for labor-intensive cut-and-sew. Imported specialty fabrics can offset part of the labor saving. | Very competitive, especially when materials are bought locally and in volume. | Even |
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| Fabrics and trims | Standard plush fabrics and fillings are available. Specialty fabrics and trims are often imported, which adds lead time. | One of the deepest material markets for plush: fabrics, embroidery, trims, sound and light modules close by. | Dongguan |
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| Sampling speed | Fast for standard designs. On the Rohto project, R1 samples for the first 3 designs came in 7 days. | Fast, with materials on hand for most revisions. | Even |
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| Production lead time | Takara’s reference timeline for custom plush is about 55 days. Add buffer when specialty materials are imported. | Similar for standard work. Can be shorter when materials are stocked locally. | Even |
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| Minimum order | Custom plush from 500 pcs per design at Takara. | Small batches are widely available; minimums depend on the factory. | Even |
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| Safety testing | Set by the destination market (for example ASTM F963 for the US, EN 71 for the EU), not by the factory’s country. | Exactly the same requirements apply. | Even |
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| Labor | Large, experienced sewing workforce. Labor costs are generally lower than in coastal China. | Skilled workforce. Labor costs in Guangdong have risen over the past decade, partly offset by automation. | Vietnam |
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| Supply-chain risk | Adds a second country to a China-only supply chain. | Concentration risk if every SKU depends on one country. | Vietnam |
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| Ports and freight | Ho Chi Minh City (Cat Lai) and Hai Phong, with direct services to the US and Europe. | Shenzhen and Hong Kong are close by and among the best-connected ports in the world. | Dongguan |
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