... the testing for SGS 2.Polyester and polyether material tpu film 3.We have a variety of colors and sizes shoes material ... resistance ability that reaches over 4 degrees,3. Used for making ladies shoes, sports shoes, handbag, wallet, tag, belt, pad, umbrella, raincoat ... are only a manufacturer of TPU Film, not a shoe manufacturer. We can offer this material, not the sandals. TPU film for shoes material