I'm on a "materials" streak here... steel, birch, brass, carbon fiber, fibreglass, acrylic, maple Keller

And now, poplar

Canada has a very extensive chain of music distributors and retailers by the name of Long & McQuaid. They started in Toronto but now have branches all over the place. There are cities, where it is the only game in town. Westbury ,is a Long & McQuaid brand and is their most basic kit ,priced about 100.00 lower than the next entry level kit CB Percussion. Mapex begins about 200.00 above that. Currently L&M is selling a 5 piece Westbury kit complete with single braced stands and a throne for 299.00. Since it is a marketing name (stencil) and not a MFG. ,the brand has probably been made in several factories over the years. My guess, is that the current ones are by Mapex(whoever makes those). Typically , they have shells of a type of Poplar but it could also be a wood from an Acacia species widely used for such things ,known as KOKKO in Taiwan.

The thing about Taiwan and China is that there are many many factories such as The Chun Hsi Hardware Co. Ltd.(one of the largest percussion mfg. companies in Taiwan) that will produce anything you want to spec. and put any legal name on it you want. and as an aside did you know that i pods and i pads are actually made by a company called Hon Hai Precision Industry Co. Ltd. ?

Early Westbury drums were a stencil brand from Pearl, distributed by Unicord (at the time located in Westbury, NY), and were the successor to their Tempro line.