Who owns Vietnam's SPC flooring factories, and is your floor really made in Vietnam?

Is a Vietnamese SPC factory a Chinese company?

Sometimes. Some SPC plants in Vietnam are Vietnamese-owned. Others are Vietnamese-registered companies owned by Chinese, Singaporean or international groups. Our reading of the evidence is that Vietnamese firms are the majority by count, while Chinese-invested plants carry a large share of what ships to the US. That split is contested, so we do not put a percentage on it.

The question “Is this brand Chinese?” is really three questions, and only one of them sets your US duty.

Question	What proves it	What it does not prove
Where is the company registered?	Business registration certificate, tax code, legal name	Who owns it, or where goods are made
Who owns it?	Investment registration certificate, shareholder records, group filings, provincial permits	Where a given shipment was made
Where was your floor made?	Production records, bill of materials, line photos, certificate of origin for that shipment	Who owns the company

If ownership matters to you, ask for the investment registration certificate first. For a foreign-invested project it names the investor. Provincial environmental permit reports can name the owner too. That is how BBL Home’s Singapore holding was identified, and it is better evidence than any trade directory.

Who owns the factories in our published records?

Grades: “Confirmed” means a primary or strong source supports it. “Probable” means the evidence points that way but has not been closed out. “Not confirmed” means we have not found reliable evidence, so we do not state an owner.

Factory record	Location	Operating company	Owner or group	Confidence	Basis
Huali Group Vietnam	Diem Thuy Industrial Park, Thai Nguyen	Huali Group Vietnam	Part of China’s Huali Group	Confirmed	Trade data and group roster
BBL Home	Dong Mai Industrial Park, Quang Yen, Quang Ninh	BBL Home New Materials Co., Ltd	BBL Home Home Holding PTE. LTD, Singapore-registered. The owner behind it: not confirmed	Confirmed (Singapore holding)	Quang Ninh provincial permit report, 2024
Vietnam Sentai	Yen Binh Industrial Park, Pho Yen, Thai Nguyen	Vietnam Sentai Environmental Protection New Materials Technology Co., Ltd	Part of China’s Anhui Sentai group	Probable	Company group page and secondary rosters
NEO FLOOR	MP Dinh Vu Industrial Park, Hai Phong	NEO FLOOR JSC	Member of Pha Le Group, Vietnamese, listed in Ho Chi Minh City	Confirmed	Company website and filings
AMY	Thai Hoa, Lien Son, Lien Hoa Industrial Park, Phu Tho (former Vinh Phuc)	Asia US Industrial JSC	AMY GRUPO, a Vietnamese-owned group	Probable	Vietnamese business press, 2026
CFL	Plants in southern Vietnam; northern plant near Hai Phong announced 2024	Vietnamese entity not confirmed	Belgian-founded group with headquarters in Adairsville, Georgia, US	Probable	Company and trade press
An Cuong	An Phat High-Tech and An Dong industrial parks, Hai Phong (former Hai Duong)	An Cuong High-tech Building Materials JSC	Subsidiary of An Phat Holdings, Vietnam. Not the An Cuong wood company	Confirmed	Parent company page
VN EcoFloor	Kim Binh Industrial Cluster, Ninh Binh (former Ha Nam)	VN EcoFloor JSC, formerly Kien An Plastic JSC	Vietnamese; shares business history with ANZ Flooring	Probable	Company website and catalogue
ANZ Flooring	Nam Son Industrial Zone, Ba Che, Quang Ninh	ANZ Flooring JSC	Vietnamese; shares business history with VN EcoFloor	Probable	Company website and catalogue
ATT Floor	Three listed addresses, Ninh Binh (former Ha Nam)	An Thinh Tien Plastic JSC	Vietnamese-registered; owners not researched	Not confirmed	Company website
VFLOOR	Cam Thuong Industrial Cluster, Hanoi	Havitech Production JSC	Vietnamese-registered; owners not researched	Not confirmed	Company website and declaration
Hai Phat	Dinh Vu area, Hai Phong	Hai Phat New Material JSC	Not researched	Not confirmed	Company introduction
Hengli	Tan Hung, former Bac Giang area	Vietnam Hengli New Materials Co., Ltd	Not researched	Not confirmed	Company website

Two notes on reading it.

VN EcoFloor and ANZ Flooring share business history. If you want two plants so that one can cover for the other, do not count these as independent until a corporate check says so. Two quotes from related plants may be one supplier with two addresses.

“Not confirmed” is not a warning. It means the owner is not documented in our research yet. Each factory record lists the sources we have read and what is still open.

When does ownership actually matter?

Our view: buyers give ownership too much weight on customs and too little on three other things.

Forced-labour exposure. US forced-labour risk for SPC centres on PVC made in Xinjiang. Trade press reported about 1,000 containers held at US ports after some Chinese-owned Vietnam plants were blacklisted; the firms were not named (probable). The owner’s nationality does not make resin good or bad. It changes where we would look first: a plant that buys resin through a parent group’s Chinese supply chain should be able to trace it, and we would ask to see that trace before the first order, not after a hold.

Who decides. In a group-owned plant, price, capacity and claims decisions may sit with the parent rather than the people you meet in Vietnam. We would want to know who signs the contract and who settles a claim. A friendly local sales team is not the same as a counterparty with authority.

Concentration. If your two “different” suppliers belong to one group, or share owners, a problem at the group is a problem for both. This is the most common blind spot we would expect in a dual-supplier plan.

What we would not bother with on a standard order: chasing the ultimate owner behind every Singapore holding. Our own research has left that question open for several plants. It is slow and often ends without an answer. We would do it only when the contract, a sanctions screen or the size of the programme justifies the cost. For everything else, the production records for your order are worth more than a corporate chart.

Is Vietnam SPC really made in Vietnam?

Most of it can be, but the answer belongs to each product and each shipment, not to the country or the brand. US origin is the country of manufacture, or the country where the goods were substantially transformed into a new article (19 CFR 134.1(b)). Ownership plays no part in that test.

Two CBP rulings show where the line falls for SPC. In N323990 (2022), the wear layer, bottom layer and backing came from China, and the core was made in Vietnam from Vietnamese, Swiss and Chinese raw materials. The layers were pressed, cut and click-profiled in Vietnam. CBP found Vietnamese origin. In N350880 (2025), SPC sheets made in China, Vietnam or Malaysia were cut, profiled and padded in Panama, and CBP found Panama origin on those facts. A ruling covers only the transaction it describes. Someone else’s ruling is a guide, not cover for your shipment.

How we rank the origin position. This is our assessment, not a legal test:

What happens in Vietnam	Our view of the origin position
Core compounded and extruded, decor and wear layers laminated, then UV coating, cutting, click profiling and packing	Strongest. The plank is made here from raw materials
Core extruded in Vietnam, decor film and wear layer imported	Strong. Imported films are normal inputs
Finished core board imported, then laminated and profiled in Vietnam	Weaker. Get broker advice or a ruling for your exact process
Nearly finished planks imported, then padded, coated or packed	Weak. Expect close scrutiny

The question that sorts most conversations: where is the core extruded, and can you show the extruders and the resin purchase records for my order? A factory that answers with a video of the extrusion line and a resin invoice is in a different category from one that answers with a certificate.

Worked example: two quotes, two owners

Here is where we think buyers most often get it backwards. Take two quotes at the same price.

• Plant A is owned by a Chinese group. It extrudes the core in Vietnam and laminates imported film.
• Plant B is Vietnamese-owned. It buys finished core board from outside the plant, then laminates and profiles it.

On a slide, Plant B looks safer. On the origin ladder above, Plant A has the stronger case. Now put numbers on the risk. As of 26 October 2026, Vietnamese-origin SPC pays the 5.3% general duty plus 12.5% Section 301 duty, 17.8% in total. Chinese-origin SPC pays those plus a further 25%, 42.8% in total. The average US customs value of this flooring from Vietnam was about USD 8.0/m² in 2025, and a 20ft container holds roughly 2,000 m² of 5 mm SPC with pad.

One 20ft container, about USD 16,000 customs value	Duty
Vietnamese origin accepted (17.8%)	about USD 2,848
Treated as Chinese origin (42.8%)	about USD 6,848
Gap per container	about USD 4,000
Gap on a 20-container year	about USD 80,000

Those are duty figures only, before fees, delays or any penalty. The point is not that Plant B’s floor would be found Chinese. It may not be. The point is that Plant B’s origin depends on where its core board comes from, and the owner’s nationality tells you nothing about that. We would take Plant A, ask for its resin trace, and put the extrusion site into the purchase order. If Plant B were the better product, we would get broker advice on its exact process before the first deposit. Rates and sources are in our US tariffs monitor.

Imported inputs and messy shipping records

Vietnam’s SPC industry relies on imported PVC resin and imported decor film and wear layer, much of it from China. Our research grades this as probable: the direction is solid, but published percentages are estimates, so we do not quote them. NEO FLOOR states that a large share of its inputs are local and that its group owns calcium carbonate quarries. That is a company statement, a good question to follow up, not a verified share.

Input	Usually comes from	What we would ask
PVC resin	Mostly imported, much from China (probable)	Resin supplier and purchase records for the batch. This is your forced-labour file
Decor film and wear layer	Mostly imported, mostly China (probable)	Little, for origin. Usually treated as components if the plank is made in Vietnam
Calcium carbonate	Domestic deposits in Vietnam (probable)	Where it comes from, as part of the bill of materials
SPC core board	Should be made in the plant	If it is bought in: from where, and has a broker looked at it

Public US bill-of-lading data sometimes shows a Vietnamese shipper with “China”, “South Korea”, “Singapore”, “Hong Kong” or “Malaysia” as the origin (probable; cause not confirmed). A load port typed into the wrong field is a likely explanation. We would not drop a supplier over it. We would make sure our own invoice, packing list, certificate of origin and entry data all name the same country, plant and address, and ask the forwarder to fix any record that does not.

What origin evidence should you request?

Ask for one pack per factory and one per order, before the deposit, so the answers go into the contract. The per-order pack matters because a plant you checked once can still place part of an order elsewhere when it is busy. From a desk, you cannot see that. Records tied to your purchase order can.

For the factory (once)

• Business registration certificate with legal name, tax code and registered address
• Investment registration certificate, if the company has a foreign investor
• Production address for each plant, matching certificates and invoices
• Dated photos or video of the extrusion, lamination, UV and profiling lines

For your order (every time)

• Bill of materials with the origin of each input: resin, filler, decor film, wear layer, pad
• Resin supplier name and purchase records for the batch used
• Production records for your purchase order: dates, line, batch numbers
• Certificate of origin for the shipment, naming the same plant
• Pre-shipment inspection at the named plant, with the inspector confirming the address and production in progress

If a factory cannot show where the core is extruded, treat that as the answer.

Common mistakes

1. Screening suppliers by the owner’s passport. It filters out sound plants and lets through weak origin cases with a local name.
2. Asking sales for a certificate instead of the bill of materials. The certificate is the claim. The bill of materials and resin records are the proof.
3. Checking the plant once and never the order. Origin is decided shipment by shipment.
4. Leaving the resin trace until a container is held. By then you are building the file under pressure.
5. Counting related plants as backup. Shared owners can mean shared problems.

Our view

Ownership is a question for your contract and your forced-labour file. Origin is a question about the extruder. Keep them apart, and spend most of your effort on the second, because that is where the 25-point duty gap sits. We would rather buy from a foreign-owned plant that extrudes the core in Vietnam and shows its resin records than from a Vietnamese-owned finisher that cannot say where its core board comes from.

Start with the factory directory to see the ownership and documents published for each plant. Our team in Hanoi can shortlist factories and manage production for your order, including the origin pack.

Questions buyers ask

Is BBL Home a Chinese company?

A Quang Ninh provincial permit report names the owner of BBL Home New Materials Co., Ltd as BBL Home Home Holding PTE. LTD, a Singapore-registered company (confirmed). Who stands behind the Singapore holding is not confirmed in our research. Reports that call it Chinese-owned are secondary, so we do not state it.

Should I avoid Chinese-owned factories in Vietnam?

Not on ownership alone, in our view. Judge the plant on where it extrudes the core, whether it can trace its resin, and who has authority to sign and settle claims. Those decide your origin and forced-labour risk.

How can I check who owns a Vietnamese factory?

Ask for the investment registration certificate, which names the foreign investor where there is one, and match the legal name and tax code to the business registration. Provincial environmental permit reports, where published, can also name the owner.

Is there a US anti-dumping case on Vietnamese SPC?

Our research found none on Vietnamese vinyl flooring as of 26 October 2026. Plywood from Vietnam did receive final anti-dumping and countervailing duties on 21 July 2026, so we would not assume flooring stays untouched.

Does US customs check where Vietnamese flooring is made?

It can. US and Vietnamese customs worked together on more than 35 origin-fraud cases between 2019 and May 2025, and held a workshop on factory and production verification in July 2026 (probable). Expect questions about production, not ownership.

Sources & further reading

• eCFR: 19 CFR Part 134, country of origin marking (definition of country of origin, 134.1(b))
• CBP ruling N323990 (22 Feb 2022): country of origin of SPC flooring produced in Vietnam
• CBP ruling N350880 (15 Jul 2025): country of origin of SPC planks finished in Panama
• Quang Ninh provincial environmental permit report for BBL Home New Materials (May 2024)
• NEO FLOOR: company and factory information (Pha Le Group)
• Huali Floors: company information
• Vietnam Sentai: company information
• VnExpress: AMY GRUPO at ten years (April 2026)
• CFL Flooring: company information
• VN EcoFloor: company information