BAM’s website shows the p/n as discontinued, marineengine.com shows same (with list price of $105.55) and manufacture date on the box in the listing is mid 1990s, so with only one set listed, I’m guessing the box was made in the USA and the valve covers came from Taiwan (where you can actually chrome plate items with minimal government interference). I stopped buying bling from Harley years ago because most of the H-D accessory chrome is from Taiwan. Don’t get me wrong, I still buy bling FOR my Harley, I just get it direct from Taiwan via interwebz and save 70%.