who makes kirkland diapers
1 Oligopoly Alert!! 2  Luvs are made by the Pampers manufacturer Procter & Gamble for a target market of Moms who prefer a cheaper, older style of diaper without elastic waist band.  Costcoâs Kirkland diapers are made by Huggies manufacturer Kimberly Clark. They are technically an older generation Huggies.