COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CW049
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$10.3247
Discount (1.3%)-$0.1291
Final FOB Price
$10.20
FOB: $10.20
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | VIEN THINH SHOES LTD | VIETNAM | FLY KNIT | 1 | 2.20 USD/PAIR | $2.2000 | |
| LINING | |||||||
| LINING | JUNHONG | CHINA | PU NON JL | 0.0701 | 13.50 RMB/YARD | $0.1447 | |
| COUNTER LINING | JIATAI | CHINA | NONWOVEN | 56039100 | 0.0208 | 18.50 RMB/YARD | $0.0589 |
| INSOCK | |||||||
| INSOCK | JUNHONG | CHINA | PU NON JL | 0.0345 | 13.50 RMB/YARD | $0.0712 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 4.0MM | 0.0286 | 3.62 USD/YARD | $0.1035 | |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 2MM | 0.0111 | 2.22 USD/YARD | $0.0246 | |
| INSOCK PRINT | STC | VIETNAM | TPU | 39095000 | 1 | 2,400 VND/PAIR | $0.0941 |
| OUTSOLE | |||||||
| OUTSOLE | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 18,000 VND/PAIR | $0.7059 |
| INSOLE | VIEN THINH SHOES LTD | VIETNAM | PP | 39023090 | 1 | 16,000 VND/PAIR | $0.6275 |
| HEEL | VIEN THINH SHOES LTD | VIETNAM | ABS + PAINTING | 39033060 | 1 | 20,000 VND/PAIR | $0.7843 |
| TOPLIFT | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 4,000 VND/PAIR | $0.1569 |
| TOTAL MATERIAL COSTS | $4.9716 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.4MM | 0.0104 | 2.84 USD/SHEET | $0.0295 | |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.2MM | 0.0286 | 4.93 USD/SHEET | $0.1410 | |
| TOTAL OTHER MATERIALS | $0.1705 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 48191000 | 1 | 0.45 USD/PAIR | $0.4500 |
| PACKAGING | - | CARTON | 1 | 0.15 USD/PAIR | $0.1500 | ||
| TOTAL PACKAGING | $0.6000 | ||||||
| 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 | $0.0603 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.22 USD/PAIR | $0.2156 | ||
| TOTAL OTHER COSTS | $0.5896 | ||||||
| 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 | 0.12 USD/PAIR | $0.1200 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.67 USD/PAIR | $0.6729 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 5,000 VND/PAIR | $0.1961 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 27,000 VND/PAIR | $1.0588 | ||
| 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 | $3.9929 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
97.30%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.92
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.