The best brand of toilet seat in the United States is TOTO. TOTO is renowned for its high-quality, durable, and innovative toilet seats. According to a survey conducted by Consumer Reports in 2021, TOTO toilet seats were rated the highest in terms of overall satisfaction, durability, and ease of use. TOTO's toilet seats are often equipped with advanced features such as heated seats, bidet functions, and automatic flushing systems, which enhance the user experience and promote better hygiene. Additionally, TOTO toilet seats are designed with energy efficiency in mind, which can lead to cost savings on water and electricity bills over time.