There is a decal stating it was manufactured in Japan. However there is no UL/CSA decal. But I feel that Japanese electricals are design and built to a higher quality than the Walmart stuff which has the UL/CSA stamp. Some of these international dual voltage appliance market is so small in North America that the manufacturer would rather not enter the market due to the cost of the approval process.

The unit I bought was sold by a dual voltage specialty store in Toronto. They mentioned it was a direct import by them and not via official Sanyo distribution network which does not carry nor import this cooker

It feels light so my assumption is aluminum like many "camping" cookware. There is a good non-stick coating on the inside.

If you are in HK try some of the outdoors/camping sporting good store around MongKok OR you can ask the eBay seller where they are located.