Thats what i thought at first too, but the base drum legs dont match to anything pearl has. so thats of the list.
Those are not actually Pearl drums,although they have Pearl look alike lugs,tom mounts that were used in the late 70's and into the 80's.Those kits were sold under various names such as Maxwin,and maxitone.The shells were usually luan or other soft woods.I think that kit is missing the two Pearl type tom arms that originally came with the kit.Thoe are entry level Taiwan made copys,and not actual Pearl pro quality drums.
Steve B