About a year ago, there was a petition to not give business to the "Sexy Bonsai" seller on eBay because he/she was skirting U.S. import rules. I just noticed another eBay seller who has similar ads, and appears to be from China if you go to the website linked at the bottom of his ad:
http://cgi.ebay.com/BONSAI-TREE-48-...ultDomain_0?hash=item439caa89ef#ht_500wt_1089
http://cgi.ebay.com/BONSAI-TREE-48-...ultDomain_0?hash=item439caa89ef#ht_500wt_1089