A Should-Cost Without a Heading is a Factory Model
The landed-cost line is often a round number nobody sourced.
The vice president opens the should-cost. It has labor, materials, yield, NRE, and a landed-cost line that is often a round number. That number is how tariff risk gets into an EMS provider award without anyone naming a heading.
For many electronics OEM equipment firms sourcing contract electronics solutions, should-cost is allowed to be a factory model. It prices the EMS factory SMT / PCB assembly production line: components placement, solder, test. The OEM landed cost is that model plus the entry: classification and country of origin. Put the heading, at least six digits, and origin of the SKU, as exported to you, on the same row as labor. State if the cell is MFN only or includes Section 301 for that heading and origin. Then the percentage has a source.
Full article at ventureoutsource.com: Electronics should-cost: HTS code and landed cost
For a power supply on an electronics EMS commercial invoice, run heading 8504.40 before should-cost review and awarding the EMS program.