Would someone please tell my WHY we are buying drywall and having it shipped HALF WAY AROUND THE WORLD to put in our homes? Can we really not make something as simple as drywall here? Simple. Buy from China for $10 apiece and sell it to your subsidiary in the Cayman islands for $40. Re-sell it to the parent company in the US for $45 and you have on paper only made a $5 profit. The tax angle has a lot to do with this. Big companies are parking their profits offshore and China is a convenient partner in this.