It would be the first time Apple has manufactured a new product in Vietnam as U.S.-China trade tensions run high during the coronavirus pandemic, according to The Information.
The new headphones will be different from the over-ear Beats headphones that Apple already offers. The new product will have a stronger focus on touch-control technology, Bloomberg reports.
Apple did not respond to inquiries from FOX Business.
Chinese acoustic components company Goertek and Chinese hardware company Luxshare would reportedly produce the product in Vietnam, though some of the headphones would also be produced in China.
Nikkei Asian Review also reported on May 8 that "millions" of the tech giant's wireless earphones called AirPods will be made in Vietnam during the second quarter of 2020.