In normal times to all intents and purposes they might as well be in the US, as I believe they cross the border weekly to ship out of a US post office. As a matter of fact though they are based in Canada, their Flat Rate shipping within the US ($7.95) is actually cheaper than for Canada ($13.95). I don't know if they can still do that now however, since the border is temporarily closed for COVID-19, but maybe they are still allowed to cross for business purposes. Apart from shipping cost, I can tell you I bought from them 2 or 3 times (though not recently) and they were very good in all respects. Living in Toronto, I would probably give them all my 1/6 business except that I have the other truly excellent Canadian dealer Toy Square > Shop Online just a short drive from home. Happy to report however that all my experiences with Urban Samurai were very positive.