COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CW043
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$8.6078
Discount (1.3%)-$0.1076
Final FOB Price
$8.50
FOB: $8.50
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | CHINA | CHINA | MESH 0.2MM SHWB-A115 | 60063190 | 0.1429 | 23.00 RMB/YARD | $0.5027 |
| UPPER | EXTRA LEATHER | CHINA | 52'' PU WS6024-24 NON JL | 0.059 | 23.00 RMB/YARD | $0.2075 | |
| UPPER | CHINA | CHINA | HARD MESH | 0.1429 | 21.50 RMB/YARD | $0.4699 | |
| LINING | |||||||
| LINING | JUNHONG | CHINA | PU NON JL | 56031400 | 0.046 | 13.50 RMB/YARD | $0.0950 |
| COUNTER LINING | JIATAI | CHINA | NONWOVEN | 56039100 | 0.0067 | 18.50 RMB/YARD | $0.0190 |
| INSOCK | |||||||
| INSOCK | JUNHONG | CHINA | PU NON JL | 56031400 | 0.0556 | 13.50 RMB/YARD | $0.1148 |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 4.0MM | 40082190 | 0.0526 | 3.62 USD/YARD | $0.1904 |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | 40082190 | 1 | 0.00 USD/YARD | $0.0000 | |
| INSOCK PRINT | STC | VIETNAM | TPU | 39095000 | 1 | 2,400 VND/PAIR | $0.0941 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPR | 39029090 | 1 | 15,000 VND/PAIR | $0.5882 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | CARDBOARD | 48070000 | 1 | 5,000 VND/PAIR | $0.1961 |
| TOTAL MATERIAL COSTS | $2.4777 | ||||||
| OTHER MATERIALS | |||||||
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 0.4MM | 39219041 | 0.003 | 2.84 USD/SHEET | $0.0085 |
| ELASTIC (MM) | VIEN THINH SHOES LTD | VIETNAM | 8 | 60029000 | 0.2222 | 1.28 RMB/YARD | $0.0435 |
| BUCKLE | VIEN THINH SHOES LTD | VIETNAM | 83081000 | 2 | 0.65 RMB/PAIR | $0.1988 | |
| EYELET | VIEN THINH SHOES LTD | VIETNAM | 83082000 | 1 | 0.17 USD/PAIR | $0.1652 | |
| TOTAL OTHER MATERIALS | $0.4160 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX | 48191000 | 1 | 0.50 USD/PAIR | $0.5000 |
| 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 | 0.23 USD/PAIR | $0.2300 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.13 USD/PAIR | $0.1266 | ||
| TOTAL OTHER COSTS | $0.6703 | ||||||
| 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 | 0.10 USD/PAIR | $0.1000 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.42 USD/PAIR | $0.4163 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 4,000 VND/PAIR | $0.1569 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 35,000 VND/PAIR | $1.3725 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 30,000 VND/PAIR | $1.1765 | ||
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.20 USD/PAIR | $0.1961 | ||
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| STRAP LABOR COST | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.16 USD/PAIR | $0.1647 | ||
| STUDS HAMMERING | VIEN THINH SHOES LTD | VIETNAM | 1 | 10,000 VND/PAIR | $0.3922 | ||
| TOTAL FACTORY COSTS | $4.5438 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
83.43%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$7.09
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.