The perfect double sided multifunctional comb Acetate Tortoise Shell Hand Held All of our pieces are made from cellulose acetate. A mixture of cotton pulp and acetic acid. It is a biodegradable and eco-friendly material. Acetate is lightweight yet durable. Our acetate is sourced from Italy and Japan and then manufactured and finished in both China and Idaho. We are a small, Woman-Owned business located in Boise.