Sorry, it says made in China on the box. The tools have no COO on them. As I recall, when i ran the number through napa at the time, it came up at $80. The number doesn't come up on napa now. Napa tools have always been priced high though.
I'm not a fan of PRC made tools but, this and the 3/8 set cripe sold are decent made sets for the money even with shipping. I mean the closest option would be the gearwrench sets and they don't sell for $38. I can't think of another set as complete that you can get for under $40 with shipping.