Not sure if it's PU leather or PU leather but it's really good quality and very durable. Inside is a soft lining, I don't know the material but I think it's fleece. This is much higher quality than I expected and just what I needed. I thought these things were unnecessary but having a brand new driver with scratches on his head is awful. If you're carrying leveling staffs, this IMO is more important than your driver's headgear.
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