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That’s a good question as there is a lot of conflicting stuff on line about it. The hybrids are made in Japan but it is unclear if they really did stop ICE production of the ES in Kentucky, which was scheduled to be revamped for EV production. The easiest way to find out is to look at VIN’s, with a ‘J' as the first digit for cars built in Japan.
Looking at window stickers for Jan. 2025, both the 350 and 300h are still being made in Kentucky.
I recall that in one of those threads, one of our posters from outside the states (maybe our friend in Dubai? Don't remember for sure) said that ES's made in Japan had more scratch-resistant dashes than the ones made in the States. I have no idea whether this is true. I also don't know whether the '25 ES is being made in Japan, although it was scheduled to be.
My 2019 ESh was built in Japan and while I cannot compare the dash material against a US model, I can say my ES dash scuffs very easily. I seriously doubt there is a difference but have no way to verify that opinion with respect to country of origin.
...The hybrids are made in Japan but it is unclear if they really did stop ICE production of the ES in Kentucky, which was scheduled to be revamped for EV production. ...
Since May 2019 all US and Canadian sold ESs including ES 300h model have been assembled in Kentucky. (Per the Lexus Enthusiast LEXUS TO BUILD ES 300H HYBRID SEDANS IN KENTUCKY article and linked Toyota news release.)
In regards to Toyota/Lexus US EV production, there was a spate of early October 2024 articles on Toyota delaying US EV production until sometime in the first half of 2026 (when in the first half varies by which article is being read). I suspect that delay may also have some influence on when the next generation of ES goes into production.