Big Rig,
Don't know for sure, but it seems like a plastic to me.
For 11 years on my Toyota 4x4 I used a vinyl/leather product (cream) from Amyway, No cracks or greasy feel, but not made anymore.
Today's market it seems like everything is an Amorall knock off. Greasy, slick feeling. I use Meguire's vinyl/leather wipes, not as greasy/slick after dry buffing with a towel.
Don't put it on your steering wheel.