Made in Japan, I wouldn't expect it to be either. Beautiful condition and a good looking drum. I still have my vintage Pearls.

The shell is luan and the reinforcement rings are pine or something similar. Many people say you can get good tone from these, but keep the head tension on the low side. High tension can distort the shell and crack lugs.

Based on the picture you provided, mahogany (Lauan) is the most likely. Early Pearl drum shells were typically thin 3-ply Lauan shells with thick reinforcing rings, or later 6-ply Lauan shells. Lauan produced a deeper, louder, yet still mellow sound with a deep, powerful bass—a signature sound of the period.