Jupiter Flutes are made and assembled either in China or Taiwan, depending on the model and make of the flute. The US distributor for the flutes is called Jupiter Band Instruments, Inc and are headquartered in the small town Mount Juliet, TN (just outside of Nashville).
They have several models that sell well. The Jupiter 515S Deluxe Standard Flute for around $500 is one, and many students have started out with this model. It's appropriate for the beginner picking up the flute at the age of at least 9 or 10. If any younger their fingers are too small to reach properly.
The Jupiter 611 Series Intermediate Flute with an offset G and B foot is a good choice for the more advanced flutist who looks to upgrade from their beginner's flute. Should set you back $800.
I should probably also mention the diMedici artist series next, for the more serious musician. Jupiter 1011 Artist Series Flute with an inline G is a very popular choice at a price point of around $2,000.
History of Jupiter Flutes
Jupiter's parent company, KHS Musical Instruments, has been around since the early 1930's. Its founder, Tsu-Cheng Hsieh, proceded from making educational toys to producing harmonicas and band instruments in the 1950's. When, in the 1980's, KHS wanted to establish a full line of woodwind and percussion instruments they started making the Jupiter brand of flutes. During the 1990's several independent flute brands (Altus, Ross Mallet, Hohner/Sonor) were acquired and eventually incorporated into the Jupiter brand. Especially the Altus employees from Japan were important to the brand as they were hired as specialists and technical advisors, and helped improve Jupiter's flutes.