It was manufactured by HPC Inc. There is some rust on the corner of the box and slight on the tap & die, see pictures.
Thanks and have a great week! The item "Vintage Locksmith HPC Cylinder Tap And Die Set Tools Made In U. A" is in sale since Thursday, August 06, 2015. This item is in the category "Business & Industrial\Manufacturing & Metalworking\Metalworking Tooling\Cutting Tools & Consumables\Taps\Mixed Tap Sets". The seller is "20thcenturyrox" and is located in Pittsburgh, Pennsylvania.This item can be shipped to United States, to Canada, to United Kingdom, DK, RO, SK, BG, CZ, FI, HU, LV, LT, MT, EE, to Australia, GR, PT, CY, SI, to Japan, to China, SE, KR, ID, to Taiwan, TH, to Belgium, to France, to Hong Kong, to Ireland, to Netherlands, PL, to Spain, to Italy, to Germany, to Austria, IL, to Mexico, to New Zealand, SG, to Switzerland, NO, SA, UA, AE, QA, KW, BH, HR, MY, CL, CO, CR, DO, PA, TT, GT, SV, HN, JM.