- UPPER: 96% COW LEATHER, UPPER: 1% COTTON, UPPER:1% POLIESTER, UPPER: 1% VISCOSE, UPPER: 1% CUPRAMMONIUM RAYON, LINING: 59% COW LEATHER, LINING: 34% COTTON, LINING: 4% POLIESTER,LINING: 3% POLYURETHANE TEXTILE, SOLE: 100% RUBBER- MADE IN ITALY