Made in Vietnam, these men’s cow leather dress shoes (ER10) are designed for a polished, modern look with long-wear comfort, combining a selected premium cow leather upper with an ultra-light soft rubber outsole for cushioning and elasticity, plus a breathable moisture-absorbing insole to support all-day use; suitable for importers, wholesalers, and menswear buyers sourcing versatile formal footwear for office professionals, business travel, meetings, and events—ideal for end-users who want a refined appearance with comfortable walking support for extended wear.