Well made, durable, stamped "PU synthetic leather material made in China". Definitely veneer, but is it polyurethane on leather? Or PU leather? The outer cosmetic layer is thin, possibly leather, but looks too good to be leather. In any case, it's reliable, worth every penny (which isn't much!), I'm glad I have it, the buckle is good, I don't regret it. Good wide strong heavy belt. I just don't think it's just skin and I just don't think it matters.
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