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COST BREAKDOWN

Vien Thinh Shoes Company
Document Ref: CW053
Date: 14 Aug 2026
Status: Generated
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Style Number
CW053
Brand
COPPEL - JENNIFER LOPEZ
Direct Material$9.0480
Discount (1.3%)-$0.1131
Special Discount-$0.0100
Final FOB Price
$8.92
FOB: $8.92
Component Supplier Origin Material Spec HS Code Cons. Unit Price Cost (USD)
MATERIAL COSTS
UPPER
UPPERVIEN THINH SHOES LTDVIETNAMKNIT6406109011.27 USD/PAIR$1.2700
UPPERRUIQI TRADING ( HK ) CO.,LIMITEDCHINAGROSSGRAIN580810900.252.00 RMB/PAIR$0.0765
UPPERJUNHONGCHINAPU NON JL560314000.018514.00 RMB/PAIR$0.0396
LINING
COUNTER LININGJIATAICHINANONWOVEN560391000.02518.50 RMB/YARD$0.0707
INSOCK
INSOCKPINE TEXTILEVIETNAMJERSEY600633900.05560.69 USD/YARD$0.0384
INSOCK FOAMHENGYUANVIETNAMMUSS 20MM400821900.05568.41 USD/YARD$0.4676
INSOCK PRINTSTCVIETNAMTPU3909500012,400 VND/PAIR$0.0941
OUTSOLE
OUTSOLEVIEN THINH SHOES LTDVIETNAMTPU39095000115,000 VND/PAIR$0.5882
INSOLEVIEN THINH SHOES LTDVIETNAMPP39023090114,000 VND/PAIR$0.5490
HEELVIEN THINH SHOES LTDVIETNAMABS39033060112,000 VND/PAIR$0.4706
TOPLIFTVIEN THINH SHOES LTDVIETNAMTPU3909500015,000 VND/PAIR$0.1961
TOTAL MATERIAL COSTS$3.8608
OTHER MATERIALS
TOE PUFFVIEN THINH SHOES LTDVIETNAM0.6MM392190410.22083.01 USD/SHEET$0.6646
TOTAL OTHER MATERIALS$0.6646
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 LTDVIETNAM10.10 USD/PAIR$0.1000
CEMENT GLUENANGO RESINSVIETNAM16,000 VND/PAIR$0.2353
LAMINATION & REINFORCEMENTVIEN THINH SHOES LTDVIETNAM10.14 USD/PAIR$0.1359
TOTAL OTHER COSTS$0.5496
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 LTDVIETNAM10.44 USD/PAIR$0.4375
LABOR COST
CUTTINGVIEN THINH SHOES LTDVIETNAM15,000 VND/PAIR$0.1961
STITCHINGVIEN THINH SHOES LTDVIETNAM120,000 VND/PAIR$0.7843
LASTINGVIEN THINH SHOES LTDVIETNAM130,000 VND/PAIR$1.1765
PACKAGINGVIEN THINH SHOES LTDVIETNAM10.20 USD/PAIR$0.2000
INSOCK PRINTVIEN THINH SHOES LTDVIETNAM12,000 VND/PAIR$0.0784
TOTAL FACTORY COSTS$3.4730
CPTPP Analysis (RVC Build-Down) — Option 0 (Base) COMPLIANT
Regional Value Content
97.91%
Target: Min 55%
Change in Tariff Class.
PASS
HS Code Analysis
Originating Material
$8.74
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.