It is not sure. Steve Madden is a brand founded in Long Island, New York, United States in 1990. It is specialized in shoe originally and develops into a fashion pieces recently. It makes few sunglasses. In its official internet, there are about twenty pairs of sunglasses. The price is around 30 to 60 dollars. Most of Steve Madden products in the market claim "made in china". But in the official website, there is no location about its factories. If you want to make sure, you can check the specification of labels. They will give you clear information.
So, let me give you a brief introduction to Steve Madden. As a matter of fact, it is a fashion product producer founded in Long Island, American and it is focusing on making a wide range of quality products, including sunglasses. Personally speaking, I think they are just indifferent, because there are other brands far better than it. However, this does not impede you to take a look at it.