WARNING: I'd suggest you avoid Smarts-R-Us when ordering parts! Their business operations and practices are currently reflecting very poorly on them. I will not use them again.
I did order the black leather seat-mounted armrest from Smarts-R-Us. They sent me a fabric covered one erroneously, though I now believe that the error was deliberate. The shipment of the wrong armrest allowed them to bill my VISA card.
The armrest that I did receive was of very high quality and construction so I decided that is was indeed the one that I wanted. It was built very solidly, but I could not determine who was the actual manufacturer. This same armrest is currently shown on the Smartie-Parts site, although none are in stock, and an email to the owner of the site says that no one has ordered any yet, hence the zero stock They are indeed expensive at close to $300 US including S&H.
I returnded the armrest to Smarts-R-Us for replacement. Return shipment to them was $27 US, supposedly to be refunded to me, but this never happened. They acknowledged receipt of the return and said they had shipped me the correct item, though it never arrived. Numerous emails to them over the course of 3 weeks went unanswered, this resulting in the necessity for a phone call. Was told they would look into the problem and would "get back to me". Never heard from them though I again emailed them several times. Canceled the order after never hearing from them or receiving the correct armrest and got VISA to dispute the payment and credit my account. They have not even the courtesy to acknowledge the cancellation! Still out the $27 for return shipment of the wrong armrest.
Got more information regarding this same non-shipment/no-response behaviour from another poster on different forum. Also found that a poster on this forum had issued a warning about Smarts-R-Us in January, indicating that Smarts-R-Us "was in a money hole". I had previously posted all of this info to this forum, but is was lost recently when the site went down.
Again, be warned about doing business with Smarts-R-Us. Should you choose to do so, use a payment system that offers you some form of protection. YMMV.