I had family visiting last week, and noticed after they left that my toilet seat was broken in my guest bathroom (I don't want to think about it). So, I hoofed it on down to Home Depot to find a cheap replacement seat. Boy, a person can spend a lot of money on a toilet seat! I opted for the el cheapo, round, white wood one. Got it home, luckily didn't need directions because they were in Spanish. But one thing caught my eye : Hencho en EUA. If your Spanish is a little rusty, that means Made in the USA. That made me search the box a little more. Bemis Manufacturing, Sheboygan Falls, WI. Toilet seat made out of "Smart Wood," 100% re-cycled wood, $4.98. Think you're paying a little more for a USA-made shovel and get a Chinese shovel. Pay a lot less for a Mexican toilet seat, turns out to be American. You just never know.