Yes, Eaton and Cutler-Hammer are essentially the same today in terms of product design and compatibility, though historically they were separate companies. Cutler-Hammer was an independent electrical manufacturer founded in 1893, well known for breakers, motor controls, and industrial equipment. Eaton Corporation acquired Cutler-Hammer in 1978 and continued to operate it as a division, keeping the Cutler-Hammer brand name on products for decades because it was trusted by electricians. Over time, Eaton integrated Cutler-Hammer's products into its own electrical business, and around 2010 to 2015, Eaton rebranded most Cutler-Hammer residential products as Eaton. Today, what was formerly Cutler-Hammer BR is now Eaton BR, and what was formerly Cutler-Hammer CH is now Eaton CH, with identical dimensions, trip curves, and bus connections, ensuring backward compatibility. So when you buy an Eaton BR breaker at Home Depot, you are buying the direct descendant of a Cutler-Hammer BR breaker, made in the same factories to the same specifications. Electricians often use the names interchangeably, saying Cutler-Hammer or Eaton BR to mean the same thing. So yes, Eaton is the current owner and manufacturer of what used to be Cutler-Hammer.
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