Great gift idea! There are 3 in this set and are NWT. MSRP is $128 Keep for yourself or keep 1, give 2! They could be wallets, pouches for jewelry or cosmetics. Largest one will hold a small iPad. Interior tag says 100% PU Made in Cambodia From Google: PU leather, or polyurethane leather, is an artificial leather made of thermoplastic polymer used for making furniture or shoes. 100% PU leather is completely artificial and is considered vegan. There are some types of PU leather called bicast leather that have actual leather but has a polyurethane coating on top. From a Smoke Free Home Please follow me for other great treasures! I always select the lowest shipping price. Thank you!