The best time to visit is anytime.
During Tet always fun... and if you worry about the temperature, all hotel limit their AC to 70 deg (energy saving)... make sure let the hotel know you are a Viet or else you have to pay tourist price.

Oh... almost forget... when you go outside... it's always hot, sticky hot and dusty hot or damn even Tarzan would die in this heat... don't worry... little sweat is good for you.