Which anatomical part of the eye is responsible for the production of tears?

The anatomical part of the eye that's responsible for the production of tears is the lacrimal gland.

The lacrimal gland is located in the upper lateral part of the orbit, just laterally and above each eye. It can be divided into two portions. The orbital portion is the one that has interlobular ducts that will connect with those of the other portion - palpebral portion - collecting the produced tears and leading them to the eye's surface.