Because I don't see "HS" stamped on any of the dies, I also suspected carbon steel.
However, I don't think I've ever seen a non-HS adjustable dies.
Based on the nice case and "Professional Quality" on the label, maybe they are HSS.
@yota
Are any of the taps or dies marked HS?
If not, please run a file against an edge of some dies to determine if they are RC60ish hard.
Inquiring minds want to know.
PS: I have a HANSON 29 peace (1/16-1/2) drill set w/ Index that I bought in the early 70s (Good God, that's 50 years ago) and they are HSS and still in very good shape.