Thought this might be of mild interest .. hadn't ever run across this for a rebuilt part. I bought this from Rockauto for $37, and it's a rebuilt Nissin from Beck Arnley.
I've bought a few Beck Arnley parts previously, and they seem to made across the globe. My BA brake pads were Canadian made and came from Texas.
But I was also impressed at the detailed testing. There were no markings on this sheet nor on the box as to country of MFG. I am assuming USA ... but the master cylinder (Nissin) is originally Japanese, and is OEM for what is on the car (1993 Honda Accord).
Also, no core charge. It was listed on Rockauto's website as Wholesale closeout sale.