Royce from the '60s-'80s at least were made in Taiwan (NOT Japan or China) for Westheimer Corp of Northbrook, Ill in the US along with Cort and Harmony guitars. Pearl did not build those Taiwan kits directly but maybe supplied hardware. Later '90s and '00s were made in China of the less expensive poplar and basswood materials. I've got a 5pc '80s vintage kit with those 12x10 and 13x12 power tom sizes made of what looks like mahogany and birch plies with the birch on the inner ply. of course they sound great. They're still way lighter than my Ludwig chrome over maple '78 kit so I gig with the Royce kit. It's a white kit that has yellowed just enough to have character to go with the great sound. Remo Emperor batters and Ambassador clear resonant sides make any drum easy to tune with a wide range and pleasant tones. Many drummers remember the name from back in the day but this kit has 10 lugs on kick and the better woods. I'm digging this old kit! And I got it for free. Lead singer in my band found it in the trash. Hardly used, cleaned up so nice. So now I have the '78 Ludwigs I've had for 25 yrs, Majestic mij '60s 5pc in green swirl finish, '60s Kingston 4pc in Tiger Eye Swirl, the '80s
Royce 5pc in white and a '10 Sound Percussion 5pc in red sparkle. Two mij kick drums and floor tom are just waiting for some cheap, good mij toms to show up on ebay and that'll be another kit. I can't seem to stop myself! Ok, if I ever get a Trixon conical kit I will stop buying and restoring kits.