When the work gets tough the tough wear Avenger. This Steel Toe EH USA Boot feature: full-grain, unlined leather upper, steel safety toe cap, PU insole for cushioning comfort, direct attach dual density PU midsole, slip- and oil-resistant TPU outsole, built in USA, meets or exceeds ASTM F2413-11 impact/compression and electrical hazard ratings. Material: Leather, Polyurethane.