Most motorcycle helmets are still manufactured in China. With lesser helmet manufacturing in Japan, India, South Korea, Italy, Taiwan and up and coming manufacturers in Vietnam.
But far and away China is where most are manufactured. Some companies will manufacture their top/high-end models in their country, like Italy but then will manufacture the rest of their models in China. The most important thing is the build and safety, which all manufacturers have to comply with.
There are very few brands that manufacture ONLY their helmet brand. Many companies that manufactures their own helmet they often will sell OEM (Original equipment manufacturer). OEM means that they are a company that will produce equipment that can be branded by other companies. So HJC, for instance makes helmets for themselves but a smaller brand can go to HJC and buy helmets with their own branding on them.
Because of this most small brands have their helmets made by large manufacturers therefore have the same safety standards etc as a large brand but sometimes with a lower cost.