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Vien Thinh Shoes Company
Document Ref: CW043 - FLAT MESH
Date: 14 Aug 2026
Status: Generated
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Style Number
CW043 - FLAT MESH
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$8.8309
Discount (1.3%)-$0.1104
Special Discount-$0.0200
Final FOB Price
$8.70
FOB: $8.70
Component Supplier Origin Material Spec HS Code Cons. Unit Price Cost (USD)
MATERIAL COSTS
UPPER
UPPERCHINACHINASOFT MESH600631900.142930.00 RMB/YARD$0.6557
UPPERCHINACHINAHARD MESH600631900.142921.50 RMB/YARD$0.4699
UPPEREXTRA LEATHERCHINA52'' PU WS6024-24 NON JL0.05923.00 RMB/YARD$0.2075
LINING
LININGJUNHONGCHINAPU NON JL0.04613.50 RMB/YARD$0.0950
COUNTER LININGJIATAICHINANONWOVEN560391000.006718.50 RMB/YARD$0.0190
INSOCK
INSOCKJUNHONGCHINAPU NON JL560314000.055613.50 RMB/YARD$0.1148
INSOCK FOAMHENGYUANVIETNAMLATEX 4.0MM400821900.05263.62 USD/YARD$0.1904
INSOCK PRINTSTCVIETNAMTPU3909500012,400 VND/PAIR$0.0941
OUTSOLE
OUTSOLEVIEN THINH SHOES LTDVIETNAMTPR39029090115,000 VND/PAIR$0.5882
INSOLEVIEN THINH SHOES LTDVIETNAMCARDBOARD4807000015,000 VND/PAIR$0.1961
TOTAL MATERIAL COSTS$2.6307
OTHER MATERIALS
COUNTER BOXTREEROOTVIETNAM0.4MM392190410.0032.84 USD/SHEET$0.0085
ELASTIC (MM)CHINACHINA8600290000.22221.28 RMB/YARD$0.0435
BUCKLECHINACHINA8308100020.65 RMB/PCS$0.1988
EYELETSCHINACHINA83082000120.09 RMB/PCS$0.1652
TOTAL OTHER MATERIALS$0.4160
PACKAGING
PACKAGINGGOOD BOXVIETNAMBOX AND MINOR COMPONENTS4819100010.50 USD/PAIR$0.5000
TOTAL PACKAGING$0.5000
OTHER COSTS
PORT AIRPORT TRANSPORTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
MATERIAL TRANSPORTVIEN THINH SHOES LTDVIETNAM10.28 USD/PAIR$0.2800
CEMENT GLUENANGO RESINSVIETNAM16,000 VND/PAIR$0.2353
FACTORY COSTSVIEN THINH SHOES LTDVIETNAM10.00 USD/PAIR$0.0000
LAMINATION & REINFORCEMENTVIEN THINH SHOES LTDVIETNAM10.13 USD/PAIR$0.1266
TOTAL OTHER COSTS$0.7203
FACTORY COSTS
Factory Overheads
ELECTRICITY WATER EXPENSEVIEN THINH SHOES LTDVIETNAM12,500 VND/PAIR$0.0980
DEPRECIATION FIXED ASSETVIEN THINH SHOES LTDVIETNAM110,000 VND/PAIR$0.3922
FINANCIAL COSTSVIEN THINH SHOES LTDVIETNAM10.11 USD/PAIR$0.1100
GENERAL MARGIN COSTSVIEN THINH SHOES LTDVIETNAM10.43 USD/PAIR$0.4264
LABOR COST
CUTTINGVIEN THINH SHOES LTDVIETNAM14,000 VND/PAIR$0.1569
STITCHINGVIEN THINH SHOES LTDVIETNAM135,000 VND/PAIR$1.3725
LASTINGVIEN THINH SHOES LTDVIETNAM130,000 VND/PAIR$1.1765
PACKAGINGVIEN THINH SHOES LTDVIETNAM10.20 USD/PAIR$0.1961
INSOCK PRINTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
STRAP LABOR COSTVIEN THINH SHOES LTDVIETNAM128CM10.16 USD/PAIR$0.1647
STUDS HAMMERINGVIEN THINH SHOES LTDVIETNAM110,000 VND/PAIR$0.3922
TOTAL FACTORY COSTS$4.5639
CPTPP Analysis (RVC Build-Down) — Option 0 (Base) COMPLIANT
Regional Value Content
77.37%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$6.73
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.