Newegg as the Rotating iPad 2/3rd Generation Leather Case (Black) + Stylus for iPad 3rd Generation for $11 with free shipping. Features rotating stand and automatically puts your iPad to sleep when closed. Amazon has the ATC 360 Degree Rotating Leather Case Smart Cover (white) with screen protector/cloth for $7 shipped.
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PU pleather, though that's what you'd expect to reach this low price.