Drums have gone very much the same way as cars when trying to determine what is "American Made" and what is not.
You can buy a car made by an American brand, but it might have a majority of foreign made parts, and will certainly have at least some foreign made parts. You can also buy foreign brand cars that are are assembled in the USA, and made from a majority of USA made parts, making them more "American Made" then some of their "American Brand" counterparts. My late mother always told me to only ever buy American made cars, but she bought a Honda because her cousin owns and operates a factory in Ohio that makes nothing but parts for Honda cars.
Drums are going the same route. Nearly every American made drum set contains foreign parts (rims, tension rods, wing nuts, etc). And as noted, nearly all American brands have their less expensive lines entirely made overseas.
Which again, gets complicated, as Pearl, Yamaha, Mapex, etc, all have US based subsidiaries with are legally USA corporations, with large US facilities, that employ a large number of US workers. The Pearl and Yamaha facilities in the USA are both larger and have more US workers than the entire DW factory. (Yamaha is a bit screwed though, given they deal with far more than just drums are their office).
And most decent drums sets come with Remo or Evans heads, so even many foreign based drum kits have either heads made in America, or heads made by an American based company.
Mapes has now really complicated what is American and what is not with their Mydenity drum line, which is foreign brand, with foreign parts, but fully assembled in the USA. One could possibly debate a Mydenity kit is more "American" than some of the "Made in China" kits sold by Gretch or Ludwig.
And while some have made the point, well, at least you can buy an American brand, even if the drums are made over seas. But now get this twist: Ludwig is owned by Conn-Selmer. Conn-Selmer is owned by Steinway Musical Instruments. 32% of Steinway Musical Instruments stock is now owned by Samick, a Korean based company.
So, now it is fully possible to buy a drum set made in china, with an American brand name on the label, and have 32% of the upper most corporate profits eventually end up in Korean based hands.
So, while buy American is a nice concept in drum, in practice, it's darn difficult to actually accomplish, to the point it is almost pointless to try to consider, unless you purchase a real high end kit. And even then, I bet the tension rods and metal hoops have overseas roots.