The records are a miscellaneous collection of Allied Kid Company materials preserved by Alexander Ulin of the company's Specialty Division in Wilmington.

The bulk of the records consist of laboratory and production notebooks giving chemical formulae and instructions for tanning and dyeing batches of hides, including calfskin, goatskin, and suede. There are further loose notes and tables on the same subject, along with figures on production costs. The collection also includes leather samples, company trade catalogs, a copy of a company magazine, and trade literature. There are some pieces relating to work in the factory, including a CIO organizing handbill, lists of workers by department with wage rates, employee and benefit handbooks, a letter concerning morale in the plant, list of suggestions from the suggestion plan, and memos and forms for job instructor training under the War Manpower Commission.