Elephantito Kids' Classic Sandal Leather Made in USA or Imported Rubber sole Upper Finish: Genuine Leather that adjusts to your child's feet with time. Inside Finish: Cushioned, Sheep Skin covered insole and lining to help feet breath and stay cool and dry. Outsole: Flexible Rubber for durability. Ankle strap with hook and loop closure for fully adjustable fit. Padded back strap provides comfort.