A good combat used Waffen-SS OR/NCO steel belt & buckle, the black leather marked with the maker name, address, and 1940 manufacture date. 

Condition report: Typical combat used belt and buckle. The SS belt in good overall condition, with the stitching still strong. Steel buckle with the original dull silvered paint, approximately 70% remaining. Signs of two extra sets of prong holes to the leather, now filled in. Good size leather at 100.0cm.