Inexpensive Headphone DAC

https://www.khadas.com/tone-specs

against: doesn't meet your not-made-in-china requirement
for: everything else.  note the DAC chip (ES9038Q2M).

ps: and don't just take my word for it - read the review by the Cleveland Browns fan who was multi-thousands USD into various DACs, and how the KTB stood up to those.

Any of the Audioquest Dragonfly models
Black, Red or Cobalt.

I went with the basic Black and it works extremely well for me.

Or the Meridian Explorer 2 DAC which even does MQA decoding!
Full 24/192 and MQA for under $200.

It is likely assembled in China but designed in the UK I think.

Regardless I have one of these too and it is quite something for the price.

I have an Audioengine and it's not bad at all.  Not sure where it's made.