A piece of cow hide (the female hide is liken to silk while the male hide or Holstein is likened to cotton) is mounted with tacks, strings, turnbuckles, and metal fittings onto the rim of the trunk.
牛の皮（メスは絹、オスまたはホルスタインは木綿に例える）を鋲や紐、ターンバックルや金具等で張りとめてつくられる。