32 JSC engages in the manufacture, sale, and export of shoes and textile products. It produces shoes for men and women, canvas shoes, walking shoes, industrial shoes, sandal, and other shoes; manufactures bags, backpacks, raincoats, jackets, and suitcases, helmets, plastic sandals, plastic chairs, plastic boot, and defense belts products. The company was founded on April 22, 1980 and is headquartered in Ho Chi Minh City, Vietnam.