SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Schedule of exchange rates

	March 31, 2024		March 31, 2023
Period-end RMB exchange rate		7.22		6.87
Annual average RMB exchange rate		7.17		6.84

Schedule of concentration risk

	For the three months ended March 31,
	2024				2023
	Amount		% of total revenue		Amount		% of total revenue
Customer A	$	–		–%	$	115,767		33.4%
Customer B		–		–%		44,932		13.0%
Customer C		–		–%		43,413		12.5%
Customer D		74,908		47.5%		41,965		12.1%
Customer E		25,969		16.5%		–		–%
		100,877		64.0%		246,077		71.0%

Schedule of concentration risk

	For the three months ended March 31,
	2024			2023
		Amount	% of total purchase		Amount	% of total purchase
Supplier A	$	122,912	100.0%	$	364,918	100.0%

Details of supplier who accounted for 10% or more of the Company’s total accounts payable as of March 31, 2024 and 2023 are as follows:

	As of March 31,
	2024			2023
		Amount	% of total purchase		Amount	% of total purchase
Supplier A	$	27,367	100.0%	$	153,572	100.0%