What is Crepe Crepe Rubber? Crepe, or Plantation Rubber, is a natural material that’s predominantly made from latex tapped from trees like the Pará rubber tree. After being harvested in liquid form from the tree, the raw latex is then coagulated to form a semi-solid substance, and then crushed, pressed, and rolled into sheets using a series of machines. Now a solid material, the sheets of Crepe Rubber are then sent to manufacturers—such as Clarks or Yuketen—to be cut into soles for shoes and boots.