Walmart offers the Green Toys 24-Piece Dish Set for $11.77. (Amazon charges about a buck more.) Opt for free in-store pickup to avoid the $5.99 shipping charge. That's the lowest price we could find by $14. It includes four tea cups, four plates, four bowls, four knives, four forks, and four spoons. They're made in the USA and are free from BPA, phthalates, and PVC.

Update: The price has dropped from both sellers to $10.64.