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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, marching brass, and mallet percussion instruments. Pearl Corporation is a wholly owned subsidiary of Pearl Musical Instrument Company, whose headquarters is located in Yachiyo City, Chiba, Japan.