"Our Hill Top Hats are hand-constructed in Denver, Colorado from cotton that was grown in American soil. The very thread that holds our hats together is not from a foreign country, and the tag that comes with your hat was designed and printed in our home state of Georgia. Our hats are constructed with pride from 100% American materials. We will never be the cheapest product on the shelf, but because we believe in quality and we support American farming, American manufacturing, and American small business, we believe we are one of the best. We are proud to say that Over Under Clothing is MADE IN U.S.A."