objects/Props/materials/physics/physics_leather.usda

#usda 1.0
(
    defaultPrim = "Leather"
    metersPerUnit = 1
    upAxis = "Z"
)

def Material "Leather" (
    prepend apiSchemas = ["PhysicsMaterialAPI"]
)
{
    float physics:density = 800
    float physics:dynamicFriction = 0.2
    float physics:restitution = 0.3
    float physics:staticFriction = 0.2
}