COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CW054
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$13.6226
Discount (1.3%)-$0.1703
Special Discount-$0.0300
Final FOB Price
$13.42
FOB: $13.42
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 60063310 | 0.1045 | 17.50 RMB/PAIR | $0.2797 |
| HEEL COVER | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 60063310 | 0.0137 | 17.50 RMB/PAIR | $0.0367 |
| LINING | |||||||
| LINING | JUNHONG | CHINA | PU NON JL | 56031400 | 0.0747 | 13.50 RMB/YARD | $0.1542 |
| INSOLE BINDING | YOROOO TEXTILE CO., LTD | CHINA | MICROFIBER | 60063310 | 0.0286 | 17.50 RMB/YARD | $0.0765 |
| INSOCK | |||||||
| INSOCK | JUNHONG | CHINA | PU NON JL | 56031400 | 0.0313 | 13.50 RMB/YARD | $0.0646 |
| INSOCK FOAM | HENGYUAN | VIETNAM | MUSS 20MM | 40082190 | 0.0167 | 8.41 USD/YARD | $0.1404 |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 2MM | 40082190 | 0.01 | 2.16 USD/YARD | $0.0216 |
| INSOCK PRINT | STC | VIETNAM | TPU | 39269039 | 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 | PP | 39023090 | 1 | 16,000 VND/PAIR | $0.6275 |
| HEEL | VIEN THINH SHOES LTD | VIETNAM | ABS | 39033060 | 1 | 15,000 VND/PAIR | $0.5882 |
| TOPLIFT | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 4,000 VND/PAIR | $0.1569 |
| TOTAL MATERIAL COSTS | $2.8679 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.4MM | 39219041 | 0.0284 | 2.84 USD/SHEET | $0.0807 |
| ELASTIC (MM) | RUIQI TRADING ( HK ) CO.,LIMITED | CHINA | 11MM | 60029000 | 0.1538 | 1.76 RMB/YARD | $0.0414 |
| ORNAMENT | YOUCHENG | CHINA | METAL CHAIN | 83089090 | 2 | 14.00 RMB/PCS | $4.2824 |
| ORNAMENT | - | PLATED HEEL METAL | 83089090 | 1 | 12,000 VND/PAIR | $0.4706 | |
| TOTAL OTHER MATERIALS | $4.8750 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 48191000 | 1 | 0.35 USD/PAIR | $0.3500 |
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | CARTON | 48191000 | 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 | 0.34 USD/PAIR | $0.3400 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.30 USD/PAIR | $0.3019 | ||
| TOTAL OTHER COSTS | $0.9556 | ||||||
| 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 | 0.16 USD/PAIR | $0.1600 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.65 USD/PAIR | $0.6487 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 4,000 VND/PAIR | $0.1569 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 30,000 VND/PAIR | $1.1765 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 38,000 VND/PAIR | $1.4902 | ||
| 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 | ||
| STRAP LABOR COST | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.02 USD/PAIR | $0.0232 | ||
| TOTAL FACTORY COSTS | $4.4241 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
63.23%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$8.49
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.