COST BREAKDOWN
Vien Thinh Shoes Company
Style Number
CW058 (OPT 1)
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$5.8968
Discount (1.3%)-$0.0737
Final FOB Price
$5.82
FOB: $5.82
| Component | Supplier | Origin | Material Spec | HS Code | Cons. | Unit Price | Cost (USD) |
|---|---|---|---|---|---|---|---|
| MATERIAL COSTS | |||||||
| UPPER | |||||||
| UPPER | CHINA | CHINA | CANCAS SF-Z25051401-R | 0.0222 | 26.00 RMB/PAIR | $0.0883 | |
| UPPER | CHINA | CHINA | PU XLW-20201109 NON JL | 0.0308 | 23.00 RMB/PAIR | $0.1083 | |
| LINING | |||||||
| LINING | JUNHONG | CHINA | PU NON JL | 0.0192 | 13.50 RMB/YARD | $0.0396 | |
| INSOLE BINDING | CHINA | CHINA | PU XLW-20201109 NON JL | 0.0388 | 23.00 RMB/YARD | $0.1365 | |
| INSOCK | |||||||
| INSOCK | CHINA | CHINA | PU XLW-20201109 NON JL | 0.0213 | 23.00 RMB/YARD | $0.0749 | |
| INSOCK FOAM | HENGYUAN | VIETNAM | LATEX 4.0MM | 0.02 | 3.62 USD/YARD | $0.0724 | |
| INSOCK FOAM 2 | HENGYUAN | VIETNAM | LATEX 2MM | 0.0118 | 2.16 USD/YARD | $0.0255 | |
| 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 | 5,000 VND/PAIR | $0.1961 |
| TOTAL MATERIAL COSTS | $1.5416 | ||||||
| OTHER MATERIALS | |||||||
| ORNAMENT | YOUCHENG | CHINA | STUD | 2 | 0.40 RMB/PCS | $0.1224 | |
| TOTAL OTHER MATERIALS | $0.1224 | ||||||
| PACKAGING | |||||||
| PACKAGING | GOOD BOX | VIETNAM | BOX AND MINOR COMPONENTS | 48191000 | 1 | 0.35 USD/PAIR | $0.3500 |
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | CARTON | 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 | 0.08 USD/PAIR | $0.0800 | ||
| CEMENT GLUE | NANGO RESINS | VIETNAM | 1 | 6,000 VND/PAIR | $0.2353 | ||
| FACTORY COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.00 USD/PAIR | $0.0000 | ||
| LAMINATION & REINFORCEMENT | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.13 USD/PAIR | $0.1323 | ||
| TOTAL OTHER COSTS | $0.5260 | ||||||
| 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 | 0.07 USD/PAIR | $0.0700 | ||
| GENERAL MARGIN COSTS | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.28 USD/PAIR | $0.2809 | ||
| LABOR COST | |||||||
| CUTTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 4,500 VND/PAIR | $0.1765 | ||
| STITCHING | VIEN THINH SHOES LTD | VIETNAM | 1 | 18,000 VND/PAIR | $0.7059 | ||
| LASTING | VIEN THINH SHOES LTD | VIETNAM | 1 | 25,000 VND/PAIR | $0.9804 | ||
| PACKAGING | VIEN THINH SHOES LTD | VIETNAM | 1 | 0.15 USD/PAIR | $0.1500 | ||
| INSOCK PRINT | VIEN THINH SHOES LTD | VIETNAM | 1 | 2,000 VND/PAIR | $0.0784 | ||
| INK EDGE | VIEN THINH SHOES LTD | VIETNAM | 1 | 7,000 VND/PAIR | $0.2745 | ||
| TOTAL FACTORY COSTS | $3.2068 | ||||||
CPTPP Analysis (RVC Build-Down) — Option 0 (Base)
COMPLIANT
Regional Value Content
90.21%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$5.25
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.