COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CW055
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$7.9851
Discount (1.3%)-$0.0998
Final FOB Price
$7.89
FOB: $7.89
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | YISUN | PATENT PU | 56031400 | 0.027 | 20.00 RMB/YARD | $0.0826 | |
| LINING | |||||||
| LINING | JUNHONG | CHINA | PU NON JL | 0.0238 | 13.50 RMB/YARD | $0.0491 | |
| INSOLE BINDING | YISUN | PATENT PU | 56031400 | 0.043 | 20.00 RMB/YARD | $0.1315 | |
| INSOCK | |||||||
| INSOCK | JUNHONG | CHINA | PU NON JL | 0.0208 | 13.50 RMB/YARD | $0.0429 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 4.0MM | 40082190 | 0.0179 | 3.62 USD/YARD | $0.0648 |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 1.5MM | 40082190 | 0.0118 | 2.16 USD/YARD | $0.0255 |
| INSOCK PRINT | STC | VIETNAM | TPU | 39269039 | 1 | 2,400 VND/PAIR | $0.0941 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 15,000 VND/PAIR | $0.5882 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | CARDBOARD | 48070000 | 1 | 15,000 VND/PAIR | $0.5882 |
| HEEL | VIEN THINH SHOES LTD | VIETNAM | ABS + PLATING | 39033060 | 1 | 40,000 VND/PAIR | $1.5686 |
| TOPLIFT | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 5,000 VND/PAIR | $0.1961 |
| TOTAL MATERIAL COSTS | $3.4318 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.4MM | 39219041 | 1 | 0.00 USD/SHEET | $0.0000 |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.0MM | 39219041 | 1 | 0.00 USD/SHEET | $0.0000 |
| TOTAL OTHER MATERIALS | $0.0000 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 48191000 | 1 | 0.35 USD/PAIR | $0.3500 |
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | CARTON | 48191000 | 1 | 0.15 USD/PAIR | $0.1500 |
| TOTAL PACKAGING | $0.5000 | ||||||
| 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 | 0.06 USD/PAIR | $0.0632 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| FACTORY COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.00 USD/PAIR | $0.0000 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.12 USD/PAIR | $0.1232 | ||
| TOTAL OTHER COSTS | $0.5001 | ||||||
| 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 | 0.09 USD/PAIR | $0.0906 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.38 USD/PAIR | $0.3802 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 4,000 VND/PAIR | $0.1569 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 25,000 VND/PAIR | $0.9804 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 30,000 VND/PAIR | $1.1765 | ||
| 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 | $3.5532 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
98.83%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$7.79
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.