The Hernals flutes were made in Tokyo. The builder was Ogawa Gakki, who used to work at Muramatsu. As a flute teacher, I have known these flutes for over 45 years. The S110 is silver-plated, the S200/S210 has a silver headjoint, while the S300 is a fully silver instrument (so the body and footjoint as well). The S300 has a beautiful tone and is of very good mechanical quality. The keys close well so the flute is playable immediately. She can serve someone who has been playing the flute for a number of years and who wants a better quality than a normal study flute. The instrument case is also in very good condition. My minimum price is less than 1/3rd of the new price. The Hernals flutes are made in Tokyo/Japan. The maker was Ogawa Gakki, who worked initially for Muramatsu. As a flute teacher, I know these flutes for more than 45 years. The S110 is completely silver-plated, the S200/210 has a silver head joint and the S300 is completely made of sterling silver. The Hernals flutes S300 have a magnificent sonority and are mechanically of very good quality. This flute is in an immediately playable condition with perfect closing pads. It is a flute for a student who is playing already several years and wants a better instrument than a normal student flute. The case is in a very good condition too. My minimal price is less than 1/3rd of the new price.