Rothco ECWCS Poly Neck Gaiter 100% Polyester Features a Polyester and Soft Fleece Lining for Extra Comfort and Warmth Can Easily be Worn As Earmuffs, Headbands or Other Cold Weather Accessories Part of the Extended Cold Weather Clothing System Adjustable to Cover The Mouth, Neck or Ear Made of 100% Expedition Weight Polyester