sharky found a leather collar at Menards made in usa for just over 5.00 which I thought was reasonable. My dog is 46#. Also the smell of real leather - not chemically created/treated was nice find too.

Looks like a harness, not sure how that is on the dogs neck though

db

Jake wears a collar made in Bend, OR, by Spindrift. 
http://www.spindriftdog.com/index.html

 His is padded (fleece lined) inside where it touches his coat.
http://www.spindriftdog.com/col_coz.html

Also, I'm thinking of a "cozy Martingale" for his walks.
http://www.spindriftdog.com/col_mart_coz.html

Have not asked them if all of their materials are made in USA from products grown in USA.  They're out of the office for a trade show until tomorrow.  Jake has been in their collars since shortly after we got him.  Great collar but his neck is so heavy, it is easy for him to slip out of the collar while being walked if he sees a special "friend" he wants to play with.  I hate to have it on him really tight.  I also don't like to keep a collar on a dog unless the dog is being walked, but by law we are supposed to do that here in our county even in fenced yard.  I got turned in once for not having tags on a dog that was in our fenced yard or inside the house.  She only wore her collar and tags while being walked!  Animal control showed up.  Rang bell.  We introduced dog, showed collar w/ tags and explained we kept collar off for safety concerns.  Dogs do manage to hang themselves in the most creative ways.  It's a catch 22. 

(edited to correct links)

And another:

http://www.sewcrazydoglady.com/

I had found a leather collar at Menards of all places for my 50# dog and paid $5.40 and yes it is made in america. Petstores want $16.00 or more for a leather collar and not made in america either.