i had a choice then between a pearl export and a maya kit priced at 22k and 7k respectively (10 years ago). i choose the maya kit coz its cheap. after 5 years, my maya kit has become more expensive than the pearl export due to hardware upgrades and replacements. lesson learned: hardware is more expensive than drums, invest in a drum kit with really good hardware. check the metal used on the lugs, tom holders and stands, some current offerings look like "plastic" and they dont last long esp. on those who over tighten screws and nuts. shiny chrome plating and heavyness are signs of good hardware. stock pedals suck, invest on a high end pedal once you get extra money. GET A DRUM THRONE <--- very very important
shells, birch would be a good starting point but the type of wood is not really important now because your budget will not get you better wood. phil mahogany and bass wood are the common ones used on shells. its ok hehehe i know guitar players hate those woods. just check for ply separation and dents on the edge. finally inspect the finish.
drum sizes, for beginners, it would be really helpful to get those "fusion" sized kits usually configured with 10,12,14 toms and a 20 bass drum. these sizes are easy to tune and easier position for maximum playing comfort since the user would be a kid. standard drums with 12,13,16 toms and a 22 bass drum are ok too but it would be very difficult for beginners to tune the 16" tom.
drum heads - they dont matter, anything will do. you WILL replace them later on so there's no point in looking for something better from the start.
cymbals - go high end from the start, you cant upgrade the sound of cymbal. buy something mediocre and it will be mediocre sounding forever. you dont have to get all cymbals at once. chances are, there is a cymbal pack included so start with what's missing and then replace them one by one later. high end cymbals have good resale value, that's if the drummer decides to quit.