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COST BREAKDOWN

Vien Thinh Shoes Company
Document Ref: CW051 / CW052
Date: 14 Aug 2026
Status: Generated
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Style Number
CW051 / CW052
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$7.3454
Discount (1.3%)-$0.0918
Final FOB Price
$7.25
FOB: $7.25
Component Supplier Origin Material Spec HS Code Cons. Unit Price Cost (USD)
MATERIAL COSTS
UPPER
UPPERVIEN THINH SHOES LTDVIETNAMKNIT11.27 USD/PAIR$1.2700
UPPERRUIQI TRADING ( HK ) CO.,LIMITEDCHINAGROSSGRAIN0.23812.00 RMB/PAIR$0.0728
LINING
COUNTER LININGJIATAICHINANONWOVEN560391000.023318.50 RMB/YARD$0.0659
INSOCK
INSOCKPINE TEXTILEVIETNAMJERSEY600633900.05710.92 USD/YARD$0.0525
INSOCK FOAMHENGYUANVIETNAMMUSS 20MM400821900.05718.41 USD/YARD$0.4802
INSOCK PRINTSTCVIETNAMTPU3909500012,400 VND/PAIR$0.0941
OUTSOLE
OUTSOLEVIEN THINH SHOES LTDVIETNAMTPR39029090117,000 VND/PAIR$0.6667
INSOLEVIEN THINH SHOES LTDVIETNAMCARDBOARD & NONWOVEN4807000018,000 VND/PAIR$0.3137
TOTAL MATERIAL COSTS$3.0160
OTHER MATERIALS
TOE PUFFVIEN THINH SHOES LTDVIETNAM0.6MM0.01853.01 USD/SHEET$0.0557
COUNTER BOXVIEN THINH SHOES LTDVIETNAM0.6MM0.01753.01 USD/SHEET$0.0527
TOTAL OTHER MATERIALS$0.1084
PACKAGING
PACKAGINGGOOD BOXVIETNAMBOX AND MINOR COMPONENTS4819100010.35 USD/PAIR$0.3500
PACKAGINGVIEN THINH SHOES LTDVIETNAMCARTON10.15 USD/PAIR$0.1500
TOTAL PACKAGING$0.5000
OTHER COSTS
PORT AIRPORT TRANSPORTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
MATERIAL TRANSPORTVIEN THINH SHOES LTDVIETNAM10.11 USD/PAIR$0.1100
CEMENT GLUENANGO RESINSVIETNAM16,000 VND/PAIR$0.2353
LAMINATION & REINFORCEMENTVIEN THINH SHOES LTDVIETNAM10.12 USD/PAIR$0.1221
TOTAL OTHER COSTS$0.5458
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 LTDVIETNAM10.09 USD/PAIR$0.0900
GENERAL MARGIN COSTSVIEN THINH SHOES LTDVIETNAM10.36 USD/PAIR$0.3558
LABOR COST
CUTTINGVIEN THINH SHOES LTDVIETNAM15,000 VND/PAIR$0.1961
STITCHINGVIEN THINH SHOES LTDVIETNAM120,000 VND/PAIR$0.7843
LASTINGVIEN THINH SHOES LTDVIETNAM125,000 VND/PAIR$0.9804
PACKAGINGVIEN THINH SHOES LTDVIETNAM10.20 USD/PAIR$0.2000
INSOCK PRINTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
TOTAL FACTORY COSTS$3.1752
CPTPP Analysis (RVC Build-Down) — Option 0 (Base) COMPLIANT
Regional Value Content
98.09%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$7.11
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.