The headphones that came with your iPhone box were made in Japan by a company named FOSTER. Those that come with the next generation iPhone may however come manufactured in Taiwan. Apple is learned to have ended its contract with FOSTER and has instead offered fresh contracts to two Taiwanese companies for the manufacture of these accessories. The total value of the contract is expected to be valued at over $300 million.
Cheng Uei, one of the companies who have been awarded the contract, will be manufacturing cords, speakers and control switches whereas Hon Hai, the other company will be inserting the wires and be assembling the ear buds. Apple has already engaged in business with both these companies. While Hon Hai aka Foxconn has bagged several high profile Apple contracts in the past, Cheng Uei is a company that Apple works with in the manufacture of chargers for the iPad.
Both companies are learned to be expanding their facilities to increase output.