There are several excellent acoustic guitar companies with manufacturing facilities located in the United States. Here are a few:
Martin: The C.F. Martin Company factory is located in Nazareth, Pennsylvania.
Gibson: Gibson USA is located in Nashville, Tennessee.
Taylor: The Taylor factory is in El Cajon, California.
Guild: The Guild factory was previously located in New Hartford, Connecticut, but moved to Oxnard, California in 2014 when the company was acquired by Cordoba, another American acoustic guitar company.
Breedlove: Located in Bend, Oregon.
Ovation: This is a company that builds unique acoustic-electric guitars, and they are located in New Hartford, Connecticut.
The companies listed above make most of their acoustic guitars in the USA. Some of them even offer factory tours, and if you can go, it is well worth it to see how acoustic guitars are made.
However, be aware that some cases these guitar companies have budget models that are made in other counties. For example, the Martin DX1AE is made at Martin’s facility in Mexico. For this reason, you always want to check before assuming a guitar is American made.
It’s also important to consider what the Made in the USA label means. This is an official label, regulated by the Federal Trade Commission, and the criteria state that “all or virtually all” of a product must originate in the United States.
Most guitar companies must import materials and components from other countries to build their instruments – at the very least the tonewoods such as mahogany and rosewood. Sometimes this means, from a legal standpoint, they may not be able or willing to claim their guitars are “made in the USA,” even though they are built in American factories.