COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CW050
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$10.1763
Discount (1.3%)-$0.1272
Final FOB Price
$10.05
FOB: $10.05
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | VIEN THINH SHOES LTD | VIETNAM | FLY KNIT | 64061090 | 1 | 2.08 USD/PAIR | $2.0800 |
| LINING | |||||||
| LINING | JUNHONG | CHINA | PU NON JL | 56031400 | 0.061 | 13.50 RMB/YARD | $0.1259 |
| COUNTER LINING | JIATAI | CHINA | NONWOVEN | 56039100 | 0.02 | 18.50 RMB/YARD | $0.0566 |
| INSOCK | |||||||
| INSOCK | JUNHONG | CHINA | PU NON JL | 56031400 | 0.0323 | 13.50 RMB/YARD | $0.0667 |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 2.5MM | 40082190 | 0.025 | 3.62 USD/YARD | $0.0905 |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 2MM | 40082190 | 0.0095 | 2.22 USD/YARD | $0.0211 |
| 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 | 22,000 VND/PAIR | $0.8627 |
| TOPLIFT | VIEN THINH SHOES LTD | VIETNAM | TPU | 39095000 | 1 | 4,500 VND/PAIR | $0.1765 |
| TOTAL MATERIAL COSTS | $4.9075 | ||||||
| OTHER MATERIALS | |||||||
| TOE PUFF | VIEN THINH SHOES LTD | VIETNAM | 0.4MM | 39219041 | 0.0118 | 2.84 USD/SHEET | $0.0335 |
| COUNTER BOX | VIEN THINH SHOES LTD | VIETNAM | 1.2MM | 39219041 | 0.025 | 4.93 USD/SHEET | $0.1233 |
| TOTAL OTHER MATERIALS | $0.1568 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 48191000 | 1 | 0.45 USD/PAIR | $0.4500 |
| PACKAGING | - | CARTON | 48191000 | 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 | 0.05 USD/PAIR | $0.0500 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.16 USD/PAIR | $0.1570 | ||
| TOTAL OTHER COSTS | $0.5207 | ||||||
| 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 | $0.6713 | ||
| 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 | $3.9913 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
97.52%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$9.80
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.