Yup..

Most likely a Cleveland shell..

Star washers .... early Fullerton.

Tag... Cut Border tag, number would indicate Possibly Tower

Flat Gray, 67 and before.

Could be a date stamp on the shell, which isn't a Rogers thing to see.

What does the rest of it look like?

And is that flat gray?

I don't have any better pictures, but there are no reinforcement hoops. The tag that has been cut looks like a Rogers. It looks like flat grey, I haven't actually seen the drum, only the pictures. Here's the whole kit, I know the 12 and 20 are Dayton era Rogers, but I don't know about the floor tom.

Here's a picture of the exterior of the floor tom.

I believe MIJ. Possibly Rogers r360(?) from the 67-71 period. Lugs look like the Thompson Duplex, designed by Joe Thompson of Rogers, and used on the Yamaha built entry level import drums. Henry Grossman also used them on his line of Duplex drums built after April 66 when he sold Rogers to CBS. Grossman Duplex are remarkably like Rogers drums of the period. So there is another possibility. The drum is not a Rogers drum, even though that is a cut border tag.

I thought it might be an import, any idea what the shell is made of? He wants $500 for the kit and I figured the rack and kick should be worth at least that much.

The wood grain and color look identical to my late '60s Rogers R-360s. If so, I'm pretty sure it's a birch shell. The floor tom legs have obviously replaced with Ludwigs. Also, check out the hoops on there for originality, as I just discovered on mine there's a "R" stamped in them.

As to what the tag is doing in there is beyond me. Maybe a previous owner wanted the floor tom to match the other US made drums you got there? I dunno. I'd try to go a bit lower than $500 if you can.

I picked up the kit for $500, the rack and kick are Fullerton era and the floor looks like a R-360, they all match pretty well. The floor is well built, much heavier than I thought it would be, more like a USA made Rogers.

My neck was hurting...