Only Warn's entry level VR series of winches are manufactured in China, the rest of their Jeep-size winches are manufactured in Oregon. Some parts are imported but the majority are definitely manufactured in Oregon.The "Made in USA" does matter to me and I am sure, the plate is! and if I buy a bumper from a local maker it will be too. I do have doubts about the Warn winch being made here. I am pretty sure the parts in it are mostly made in China and the entire winch is probably assembled there too... am I wrong? Is it still fully manufactured and assembled in US? ... talking about the newer warn winches not the good old 20, 30 year old ones.