| SMOKING JOE LIMITED | Private company limited by shares | Dissolved |
| SMOKING CATERPILLAR LIMITED -THE- | Private company limited by shares | Dissolved |
| FRANCE CHIEF SMOKING SETS LIMITED | Private company limited by shares | Live |
| China Smoking Accessories Limited | Private company limited by shares | Live |
| SMOKING DRAGON LIMITED | Private company limited by shares | Live |
| ELAINE SMOKING INDUSTRY CO., LIMITED | Private company limited by shares | Live |
| HAODIAN SMOKING SETS CO., LIMITED | Private company limited by shares | Live |
| FOSHAN XIANGYU SMOKING SETS CO., LIMITED | Private company limited by shares | Live |