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COST BREAKDOWN

Vien Thinh Shoes Company
Document Ref: CP017J
Date: 14 Aug 2026
Status: Generated
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Style Number
CP017J
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$1,754.7293
Discount (1.3%)-$21.9341
Final FOB Price
$1,732.80
FOB: $1,732.80
Component Supplier Origin Material Spec HS Code Cons. Unit Price Cost (USD)
MATERIAL COSTS
UPPER
UPPERVIEN THINH SHOES LTDVIETNAMPATENT PU560314000.07520.00 RMB/YARD$0.2294
LINING
LININGJUNHONGCHINAPU NON JL560314000.066213.50 RMB/YARD$0.1367
INSOLE BINDINGVIEN THINH SHOES LTDVIETNAMPATENT PU560314000.031320.00 RMB/YARD$0.0957
INSOCK
SOCK LININGJUNHONGCHINAPU NON JL560314000.031313.50 RMB/YARD$0.0646
INSOCK FOAMHENGYUANVIETNAMLATEX 4.0MM400821900.01753.62 USD/YARD$0.0634
INSOCK FOAM 2HENGYUANVIETNAMLATEX 1.5MM400821900.01182.16 USD/YARD$0.0255
INSOCK PRINTSTCVIETNAMTPU3926903912,400 VND/PAIR$0.0941
OUTSOLE
OUTSOLEVIEN THINH SHOES LTDVIETNAMTPU39095000115,000 VND/PAIR$0.5882
OUTSOLE MOLDVIEN THINH SHOES LTDVIETNAM120,000,000 VND/PAIR$0.0784
INSOLEVIEN THINH SHOES LTDVIETNAMPP115,000 VND/PAIR$0.5882
INSOLE MOLDVIEN THINH SHOES LTDVIETNAM172,000,000 VND/PAIR$0.2824
HEELVIEN THINH SHOES LTDVIETNAMABS + PLATING39033060140,000 VND/PAIR$1.5686
HEEL MOLDVIEN THINH SHOES LTDVIETNAM150,000,000 VND/PAIR$0.1961
TOPLIFTVIEN THINH SHOES LTDVIETNAMTPU3909500015,000 VND/PAIR$0.1961
TOPLIFT MOLDVIEN THINH SHOES LTDVIETNAM17,000,000 VND/PAIR$0.0275
TOTAL MATERIAL COSTS$4.2349
OTHER MATERIALS
TOE PUFFTREEROOTVIETNAM0.4MM392190410.01822.84 USD/SHEET$0.0517
COUNTER BOXTREEROOTVIETNAM0.8MM392190410.00263.49 USD/SHEET$0.0091
ORNAMENTYOUCHENGCHINABUCKLE YC-1585+ LOOP YC-158620.60 RMB/SET$0.1835
ELASTIC (MM)JUNJIECHINA5MM600290000.11110.80 RMB/YARD$0.0136
TOTAL OTHER MATERIALS$0.2579
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 LTDVIETNAM10.11 USD/PAIR$0.1100
CEMENT GLUEVIEN THINH SHOES LTDVIETNAM16,000 VND/PAIR$0.2353
LAMINATION REINFORCEMENTVIEN THINH SHOES LTDVIETNAM10.16 USD/PAIR$0.1645
SHOE LASTVIEN THINH SHOES LTDVIETNAM132,500,000 VND/PAIR$1,274.5098
DIEVIEN THINH SHOES LTDVIETNAM112,000,000 VND/PAIR$470.5882
TOTAL OTHER COSTS$1,745.6863
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 LTDVIETNAM10.11 USD/PAIR$0.1100
GENERAL MARGIN COSTSVIEN THINH SHOES LTDVIETNAM10.47 USD/PAIR$0.4657
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$4.0502
CPTPP Analysis (RVC Build-Down) — Option 0 (Base) COMPLIANT
Regional Value Content
99.98%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$1,732.40
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.