So my wife was out shopping for a potty seat the other day, so that we can start training our daughter, and she came across this seat Made in the U.S.A. sold at Bed Bath and Beyond. It's manufactured by Ginsey Industries, Inc. 
Like many companies out there today they have products manufactured all over the world, and the majority are manufactured in China, but if you are looking for a padded toilet seat, they seem to have most of theirs manufactured in the U.S.
Bellmawr, N.J., is where the company is based; I wonder where they make the potty seats. My daughter uses the one that is pictured at her maternal grandparents' house.
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