Here's what Taylor says about the Gemstone 2.5" Sanded Leather Guitar Strap - Medium Brown:

The Taylor Gemstone Sanded Leather Guitar Strap is made with "nubuck" leather, a genuine smooth-sanded leather. This unique strap features suede backing, showcasing a chic, understated rustic aesthetic. Designed to visually complement Taylor guitars from the 300 Series, this strap includes an embossed Taylor logo and our Gemstone motif. At 2.5" wide, the Taylor Gemstone strap provides the perfect balance of comfort and support. Made in the USA. Taylor Model #4103-25 (Medium Brown