Eduard’s original detail sets consisted of photo etch brass to be assembled and painted by the builder. More recently, they started producing pre-painted seatbelts and other details (still made out of brass). This is the next evolution in the ever-expanding world of Eduard’s accessories line.
Eduard’s #32771 set includes pre-cut belts made out of a fabric material and a photo etched hardware fret that assemble into one set of seatbelts designed for use in USAAF aircraft (primarily fighters). I believe this was originally a product developed by HGW (their logo is stamped on the fabric fret).