The Deere "L" series and the G110 are made by Deere in a plant in Tennessee. This factory was originally set up to produce the Scotts by Deere tractors, which evolved into the Sabre line (remember them?) and finally the "L" series. Deere wanted to offer a line that was competitive in price with Sears, Walmart, etc. One way to trim costs was the factory in TN where labor is cheaper, taxes are lower and the machines themselves are designed to be less expensive to build. All the rest of Deere's lawn and Garden tractors are made in the Horicon plant mentioned above. But they are all made by Deere.