Tama Drums, is a brand of drum kits and hardware manufactured and marketed by the Japanese musical instrument company, Hoshino Gakki. Tama's research and development of products, along with production of its professional and most expensive drums, is done in Seto, Japan, while its hardware and less expensive drums are manufactured in Guangzhou, China. Hoshino has several offices around the world for marketing and wholesale distribution. Drums destined for the U.S. market are assembled and stocked at Hoshino (U.S.A.) in Bensalem, Pennsylvania. The U.S. subsidiary also contributes to Tama's market research and development.