leather shoes
鞮 refers specifically to leather shoes, with no broader abstract extensions. It is a narrow concrete term for footwear made from leather.
鞮 combines 革 (leather) with 是, which likely contributes the sound. The character is a straightforward phono-semantic compound for leather shoes.
The left side 革 means leather, and the right side 是 looks like a foot stepping forward. Picture a leather shoe being put on a foot: 革 + 是 = leather shoe.
For テイ, imagine a tailor (テイラー) crafting a fine leather shoe: tailor -> テイ, and the shoe is made of leather.