The product description says it is 60% leather and 40% polyurethane. I'm not sure what kind of leather it is, but it's not very expensive. Although it looks good. I tried the small 4-6 for Little Mist and he can wear them for several years. Whether it will last that long remains to be seen, but for now he's holding his pants and looking good. The ratchet function works well. There's a little latch to release it when it's time to release it. It is very easy and allows for quick diaper changes. At the time of writing this review, the retail price is around $8, which is reasonable for this quality.
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