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Kirkland Signature Performance+ Golf Ball (V3.0, three-piece urethane) Sporting Goods Probable
Kirkland Signature · Sporting Goods

Who makes Kirkland Signature Performance+ Golf Ball (V3.0, three-piece urethane)?

Evidence points to
SM Global, LLC
Citable fact

As of August 1, 2026, evidence points to SM Global, LLC as the manufacturer of Kirkland Signature Performance+ Golf Ball (V3.0, three-piece urethane), but no tier 1–3 source names the link directly.

Verified August 1, 2026 ·See manufacturer history →
The common claim vs. the evidence

The common claim

What most answers say — and what the evidence supports

Top-ranking results name three different makers — Qingdao SM Parker, Nassau Golf, even Titleist — but the only registration-grade record, the USGA List of Conforming Golf Balls, names SM Global, LLC as manufacturer of record for the current Performance+ ball; the SM Parker plant attribution rests on unverified teardown reporting, the Nassau attribution belongs to the discontinued 2016 four-piece ball, and no tier 1–5 evidence has ever linked Titleist to making it.

The receipts

Evidence & sources

Every source is graded on the six-tier rubric and archived, so the citation holds even if the original moves or paywalls. The tier badge grades the source; the status grades our confidence in the maker.

Tier 3 USGA List of Conforming Golf Balls (effective July 1, 2026) Published July 1, 2026 · accessed August 1, 2026
Manufacturer column for all four current 'Kirkland Signature ... Performance +' entries (3P-1c, 338 dimples, white and yellow) reads 'SM Global, LLC' (USA) — the manufacturer of record in an official registration list, but a distribution/logistics affiliate rather than a named plant, so indirect for who physically molds the ball. Unchanged from the March 5, 2025 edition; re-checked against the edition effective July 1, 2026.
Tier 6 MyGolfSpy Ball Lab: Kirkland Performance+ V3 Published January 19, 2024 · accessed July 4, 2026
"The Kirkland Performance+ V3 is produced in Vietnam in the SM Parker factory that makes the PXG Xtreme ball" — teardown/industry reporting, unverified by any tier 1–4 source.
Tier 6 MyGolfSpy The Costco 4-Piece Kirkland Signature Golf Ball is Back (or is it?) Published September 17, 2019 · accessed July 4, 2026
Reports the Kirkland ball factory "formerly known as Fantom, was sold and is now operating as Qingdao SM Parker Golf Co.", that SM Parker "is closely aligned with SM Global LLC, a warehousing, logistics, packaging and repackaging company", and that "SM Global LLC has, for some time, been listed as the manufacturer of Kirkland golf balls on the USGA Conforming Ball List" — per an unnamed industry source.
The moat

Manufacturer history

The change log is the product. Attributions go stale — most sites never notice when a supplier switches. We date every change, keep the old source, and log it.

PeriodManufacturerWhat the record saysSource
PresentSM Global, LLCCurrentCurrent attribution — probable. See the evidence and fact sentence above.Evidence ↑
2016 → 2017Nassau Golf Co., Ltd.Original four-piece K-Sig ball, widely attributed (unverified) to Nassau Golf of South Korea; pulled from the U.S. market amid the Acushnet patent/false-advertising dispute. The litigation never names a manufacturer — it establishes only that packaging said the balls were made in Korea, and that the case settled.CourtListener (RECAP) ↗
2018 → 2023Qingdao SM Parker Golf Co., Ltd.Performance+ v2.0 three-piece era (and the 2019 four-piece reissue), attributed by teardown/industry reporting (unverified) to the Qingdao, China factory formerly operated as Fantom; dates approximate. By the V3 generation, MyGolfSpy reported production at an SM Parker factory in Vietnam.MyGolfSpy ↗
People also ask

Frequently asked

Are Kirkland Signature golf balls made by Titleist?
No reliable evidence supports that. Titleist's parent company Acushnet was Costco's courtroom adversary over the Kirkland ball — Acushnet alleged patent infringement and false advertising in 2017, and the consolidated cases settled and were dismissed without prejudice in October 2018 (W.D. Wash. Nos. 2:17-cv-00423 and 2:17-cv-01214). No tier 1–5 source links Titleist to Kirkland golf ball production.
Who makes the current Kirkland Signature Performance+ V3 golf ball?
Evidence points to SM Global, LLC, the company named in the Manufacturer column of the USGA List of Conforming Golf Balls for the current Performance+ ball (list effective March 5, 2025). SM Global is a U.S. distribution and logistics firm; the ball is rumored (unverified) to be physically produced at an affiliated SM Parker factory in Vietnam, per MyGolfSpy teardown reporting. No court, recall, or regulatory record directly names the plant.
Who made the original four-piece Kirkland Signature ball from 2016?
The original K-Sig four-piece is rumored (unverified) to have been made by Nassau Golf Co., Ltd. of South Korea — court filings in the Acushnet dispute confirm only that the packaging said the balls were manufactured in Korea, while MyGolfSpy reported the same design remained on sale in Europe as the Nassau Quattro. Costco pulled the ball during the litigation and never brought that version back.
Did Costco win the Titleist (Acushnet) golf ball lawsuit?
Neither side won in court: Costco sued first for a declaratory judgment in March 2017, Acushnet countersued alleging patent infringement and false advertising, and the parties settled on undisclosed terms, dismissing all claims without prejudice in October 2018. The redesigned three-piece Performance+ balls appeared after the dispute.
Prefer the name brand? Titleist Pro V1 The closest name-brand equivalent to this Kirkland Signature product.

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