You're not the only one wondering who makes this cookware. I found about a dozen other chat-rooms where others were asking the same thing. You might try going to the Sam's Club website www.samsclub.com
and click on the "Contact Sam's Club" at the bottom of the page .. and send them an email and ask them.
The shape of the pots and pans look like All Clad but the handles look like Calphalon ... All Clad uses 2 rivets to attach the handles and Calphalon uses 3.