There are many kinds, the most commonly used is reclaimed leather, which is made by crushing broken leather into powder and mixing it with glue and compressing it; There is also a kind of PVC, which is a chemical component and belongs to plastic; If you buy a very high-grade belt, the interlayer may be real cowhide (but it must be two-layer cowhide, and the interlayer cannot be made of the first layer cowhide).
This sandwich is called sandwich in the belt industry;
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By the way, there is also a kind of belt that is all cowhide, some are composite and some are single-layered.