New without tags ribbon D-ring belt from the Belted Cow Company. Made in the U.S.A. (in the state of Maine). Actual measurement is 48 inches in length. Per the website, an XL should fit waist size 36-40. 100% cotton webbing. Silver-tone D-ring. Webbing in navy blue; fabric is royal blue background with South Carolina palmetto trees and crescent moons. Comes with the Belted Cow storage tin. I have another Belted Cow belt up for sale. Always happy to bundle items so you only pay one shipping charge.