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COST BREAKDOWN

Vien Thinh Shoes Company
Document Ref: CW046
Date: 14 Aug 2026
Status: Generated
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Style Number
CW046
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$8.2049
Discount (1.3%)-$0.1026
Final FOB Price
$8.10
FOB: $8.10
Component Supplier Origin Material Spec HS Code Cons. Unit Price Cost (USD)
MATERIAL COSTS
UPPER
UPPERYISUNPATENT PU560314000.059620.00 RMB/PAIR$0.1823
HEEL COVERYISUNPATENT PU560314000.041720.00 RMB/PAIR$0.1276
LINING
LININGJUNHONGCHINAPU NON JL560314000.054113.50 RMB/YARD$0.1117
INSOLE BINDINGYISUNPATENT PU560314000.04120.00 RMB/YARD$0.1254
INSOCK
INSOCKYISUNPATENT PU560314000.021720.00 RMB/YARD$0.0664
INSOCK FOAMHENGYUANVIETNAMLATEX 4.0MM400821900.01723.62 USD/YARD$0.0623
INSOCK FOAM 2HENGYUANVIETNAMLATEX 2MM400821900.01222.16 USD/YARD$0.0264
INSOCK PRINTSTCVIETNAMTPU3926903912,400 VND/PAIR$0.0941
OUTSOLE
OUTSOLEVIEN THINH SHOES LTDVIETNAMTPU39095000115,000 VND/PAIR$0.5882
INSOLEVIEN THINH SHOES LTDVIETNAMPP39023090115,000 VND/PAIR$0.5882
HEELVIEN THINH SHOES LTDVIETNAMABS39033060120,000 VND/PAIR$0.7843
TOPLIFTVIEN THINH SHOES LTDVIETNAMTPU3909500014,000 VND/PAIR$0.1569
TOTAL MATERIAL COSTS$2.9137
OTHER MATERIALS
TOE PUFFVIEN THINH SHOES LTDVIETNAM0.8MM392190410.00312.84 USD/SHEET$0.0088
ORNAMENT-BUCKLE8308100020.50 RMB/PCS$0.1529
TOTAL OTHER MATERIALS$0.1617
PACKAGING
PACKAGINGGOOD BOXVIETNAMBOX AND MINOR COMPONENTS4819100010.35 USD/PAIR$0.3500
PACKAGINGVIEN THINH SHOES LTDVIETNAMCARTON4819100010.15 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 LTDVIETNAM10.12 USD/PAIR$0.1200
CEMENT GLUENANGO RESINSVIETNAM16,000 VND/PAIR$0.2353
LAMINATION & REINFORCEMENTVIEN THINH SHOES LTDVIETNAM10.23 USD/PAIR$0.2304
TOTAL OTHER COSTS$0.6641
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 LTDVIETNAM10.10 USD/PAIR$0.1000
GENERAL MARGIN COSTSVIEN THINH SHOES LTDVIETNAM10.39 USD/PAIR$0.3908
LABOR COST
CUTTINGVIEN THINH SHOES LTDVIETNAM14,000 VND/PAIR$0.1569
STITCHINGVIEN THINH SHOES LTDVIETNAM130,000 VND/PAIR$1.1765
LASTINGVIEN THINH SHOES LTDVIETNAM135,000 VND/PAIR$1.3725
PACKAGINGVIEN THINH SHOES LTDVIETNAM10.20 USD/PAIR$0.2000
INSOCK PRINTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
TOTAL FACTORY COSTS$3.9653
CPTPP Analysis (RVC Build-Down) — Option 0 (Base) COMPLIANT
Regional Value Content
98.62%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$7.99
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.