Genuine leather with gold-tone hardware. Made in USA. Dual buckle closure. Size S measures approx 28 - 32 L x approx 1 H. BLOW-WA249. BW273-000LE. Founded in 2002, B-Low the Belt grew out of a passion for trend and the feeling that belts had an ability to instantly elevate an outfit. With a focus on creating both foundational and fashion-forward pieces, B-Low the Belt has become synonymous with quality materials and thoughtful, on-trend details.