country pearl drums usa pearl music europe pearl drums brazil pearl corporation is organized and functions as a wholesale distributor of drums percussion musical instruments and flutes for the united states . the majority of drums and related items are manufactured by pearl musical instrument company and imported directly from company owned factories located in taiwan and china . the flutes are manufactured in taiwan and japan while the latin percussion instruments are manufactured in thailand . pearl corporation is also the exclusive u.s. distributor of adams timpani and mallet percussion instruments .