The polyurethane or PU Santa Claus boots sold on Ebay between $34.99 to $69.99  look the most authentic for the Coke-a-Cola Santa dress suit.

Most are advertised as PU leather and if you type Santa Claus leather boots in the Ebay search engine you will end up with anything but leather. PU is polyurethane a synthetic,faux,imitation, a polyurethane plastic that is laminated on all sorts of fabric. 

They are currently listed by the sellers over there on the right.

Polyurethane boots do not hold up as well as authentic leathers ! Actually it is difficult to find authentic leather Santa Claus boots at a fair trade price on the internet. 

1. Photos showing cracks and tears after one season in fold behined the toes of the Polyurethane Santa Boots.

They are probably the ideal Santa boot for the parent or relative who has a Santa Suit and wants to do Santa once or twice a year.

However they do not hold up well for the extended use of the professional Santa. The pair in the photos here were used one season and worn exclusively on inside photo sets. The faux fur tops gap and do not photograph well because the Velcro fasteners are only at the top in one place.

2. The Velcro one tab fastener is located only at the top of the plush is another problem area.

The velcro fastener should be located both at top and bottom of the cuff so that the faux fur would be held securely in place. The current boots always gap and leave a unsightly hole at the top of the boot. See Santa Photo at top of page and you will see the gaps in the faux fur.

While the zippers didn't fail they did begin to catch a bit with use and I was apprehensive that the zippers could fail at any time. The boots should have more reliable zippers.

With less than one season of professional wear the boots have a severe cracking problem wherever the boot creases. This cracking problem shows the fabric cloth below and the laminated surface PU begins to peel off exposing the mounting cloth underneath.

3. Cracks Exposing the cloth/fabric underneath:

The first seller with a reasonablely priced black calf skin leather Santa boot with the improvements I have suggested and made the in same sizes and weight and designed to look and fit the same way as these polyurthane boots will have a Ebay winner and I know a lot of Santa's who would buy a pair.