COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CW045
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$10.0735
Discount (1.3%)-$0.1259
Final FOB Price
$9.96
FOB: $9.96
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | YISUN | PU | 0.2031 | 24.00 RMB/YARD | $0.7455 | ||
| HEEL COVER | YISUN | PU | 0.0208 | 24.00 RMB/YARD | $0.0763 | ||
| LINING | |||||||
| LINING | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER YR-MF2023 | 60063310 | 0.0643 | 19.00 RMB/YARD | $0.1868 |
| COUNTER LINING | JIATAI | CHINA | NON-WOVEN | 0.0286 | 18.50 RMB/YARD | $0.0809 | |
| INSOCK | |||||||
| SOCK LINING | JUNHONG | CHINA | PU | 0.0333 | 13.50 RMB/YARD | $0.0688 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 4.0MM | 0.025 | 3.62 USD/YARD | $0.0906 | |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 1.5MM | 0.0118 | 2.16 USD/YARD | $0.0255 | |
| INSOCK PRINT | STC | VIETNAM | TPU | 39095000 | 1 | 2,400 VND/PAIR | $0.0941 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 16,000 VND/PAIR | $0.6275 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | CARDBOARD | 48070000 | 1 | 15,000 VND/PAIR | $0.5882 |
| HEEL | VIEN THINH SHOES LTD | VIETNAM | ABS | 39033060 | 1 | 17,000 VND/PAIR | $0.6667 |
| TOPLIFT | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 4,000 VND/PAIR | $0.1569 |
| TOTAL MATERIAL COSTS | $3.4078 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | TREEROOT | VIETNAM | 0.8MM | 0.0087 | 3.52 USD/SHEET | $0.0306 | |
| COUNTER BOX | TREEROOT | VIETNAM | 1.2MM | 0.02 | 4.90 USD/SHEET | $0.0980 | |
| ELASTIC MM | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | 0.5263 | 0.80 RMB/YARD | $0.0644 | ||
| ORNAMENT | YOUCHENG | CHINA | ZIPPER | 2 | 0.95 RMB/PIECE | $0.2906 | |
| TOTAL OTHER MATERIALS | $0.4836 | ||||||
| PACKAGING | |||||||
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | BOX AND MINOR COMPONENTS | 48191000 | 1 | 0.35 USD/PAIR | $0.3500 |
| PACKING | - | CARTON | 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 | 0.22 USD/PAIR | $0.2180 | ||
| TOTAL OTHER COSTS | $0.2964 | ||||||
| FACTORY COSTS | |||||||
| Factory Overheads | |||||||
| CEMENT GLUE | VIEN THINH SHOES LTD | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.37 USD/PAIR | $0.3664 | ||
| 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 | 0.12 USD/PAIR | $0.1249 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.71 USD/PAIR | $0.7082 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1961 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 40,000 VND/PAIR | $1.5686 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 35,000 VND/PAIR | $1.3725 | ||
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.20 USD/PAIR | $0.2000 | ||
| STRAP LABOR COST | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.05 USD/PAIR | $0.0450 | ||
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| TOTAL FACTORY COSTS | $5.3857 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
93.06%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.27
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.