How do I read an underwear quotation line by line?

Short answer: A unit price is only meaningful when you know what it includes. A breakdown, where offered, helps you see how specification choices affect cost. Typical lines in an underwear quotation are fabric, which is often the largest cost and depends on fibre, weight, width and yield; waistband elastic and other trims such as labels, thread and gussets; making, which covers cutting, sewing and finishing; packaging, such as polybags, boxes, hangtags and cartons; and testing, if included. Some quotations also show overheads and margin, while others include them in the making cost. Next, check the terms around the price. The Incoterms rule and named place tell you what is included: for example, FOB includes export clearance but not freight or import duties, while DDP includes import formalities and duties paid by the seller, according to ICC guidance. Check quantity breaks, since unit prices often depend on order quantity per colour and size. Check currency, validity period and conditions such as fabric price changes. Ask which specification the price is based on: fabric weight, composition, size range, number of colours and packaging. To compare quotations fairly, ask both factories to quote on the same specification, quantities and Incoterms rule, and use a landed-cost sheet that adds freight, insurance, duties and clearance. The cheapest unit price is not always the lowest total cost.

Typical quotation lines

• Fabric.
• Elastic and trims.
• Making.
• Packaging.
• Testing.
• Overheads and margin.

Terms to check

• Incoterms rule and named place.
• Quantity breaks.
• Currency and validity.
• Specification basis.

A worked example

As an illustration, a brand could send both factories the same tech pack, quantities per colour and size, packaging spec and "FOB [port], Incoterms 2020", and compare the breakdowns line by line.

Fabric yield and size range

Fabric cost depends on how much fabric is used per piece, which changes with size range, pattern layout and fabric width. A quote for a narrow size range may not apply if you add larger sizes later. Ask which sizes the price covers and whether larger sizes are priced separately.

Hidden or one-off costs

Some costs are charged once per order or style rather than per unit, such as sampling, label setup, printing screens or test fees. Ask for these to be listed separately, so you can compare total order cost, not only the unit price.

Limits

A breakdown is an estimate. Some costs, such as fabric, can change between quotation and order.

Facts, recommendations and uncertainty

Established: Incoterms 2020 rules determine what delivery, customs and cost responsibilities a price includes; DDP is the only rule where the seller pays import tariffs. Recommendation: compare quotes on the same specification, quantities and Incoterms rule using landed cost. Uncertain: changes in material costs after quotation.

Sources and further reading

• ICC — Incoterms® 2020
• ICC Guidance Note — Using the Incoterms® 2020 rules to manage tariff risk (2025)

Standards and regulations are referenced by their published scope. Test parameters, cycles and pass levels should be agreed with your laboratory for the specific product; legal requirements should be confirmed for each destination market.