If you want the best sounding DAC, near your price, get an Ayre Codex. It is the only boy thing they have made in China, but then, it is thousands cheaper than their better gear, and worlds better than Schiit (any flavor)!
I am one million percent certain the Ayre Codex is made in the same Boulder, CO shop as all their other gear. Ayre has always tried to source everything from the USA.