Phil Wood Tapered HeadsetPhil Wood 1 1 8" to 1 1 2" Tapered headset for 44mm Headtube ZS44 28. 6 UPPER and EC44 40 LOWER Phil Wood manufactures their headsets out of US produced 7075 aluminum. Each headset is machined in house to the same high quality standards we apply to all of our products. Each of our 1 1 8" 1. 5" headsets comes with a color matching 5 mm transition headset spacer. They engrave their script Phil into each stem cap and hand paint them just like their hubs.