This is an embroidered belt from Smathers & Branson. It's a well-known luxury brand famous for its belts and accessories using traditional British needlepoint embroidery. The body is made of Italian full-grain leather, and the embroidery is done with French cotton. The needlepoint sections are all hand-embroidered. It has a brass buckle. This is a limited edition collaboration with the NY Yankees. The Yankees team logo was originally designed by Tiffany & Co., who were commissioned to design a medal of honor to recognize a police officer injured in a robbery. It was adopted as the team logo in 1909 due to one of the team owners being the police commissioner, which is why I personally collect them, but I'm selling this to organize my collection. In a way, this is perhaps the most accessible Tiffany item. Reference retail price: Approximately ¥37,440 including tax and shipping. Size: 34 (suitable for a waist size of 30-32)