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I don't think Cordovan
Shell Cordovan looks quite different--- has a different processing as well. Looks like horsehide--- as in old school flight jackets (what became motorcycle jackets)--- or "Russian" (a kind of oiled cow leather) or roughout leather--- hard to tell from the picture. Horsehide was once commonly used in American work boots due to it's comparative low cost and stoutness. The US shoe industry is more or less finished and most of the horse hides going into the US are imported (from Europe) and intended for "higher end" products such as replica flight/bike jackets--- and the shells going to Chicago to make Cordovan (and then mostly exported back to Europe). These days work shoes are no longer a big investment item.. They are mainly global products with robust cow hides moving from India to China for fabrication.... In Europe a lot of "better" shoes are made, these days, in Romania (alongside mid-range tied into India and China for their inputs)...
That's a pull up, prolly CXL, I don't think Cordovan would be big enough to go around a calf in a high boot.