US Military Issue Polartec Classic 300 Fleece Parka Jacket Liner - Extra Large Regular 100% polyester Made in USA Made from 100% Polyester that Wicks Moisture Away from the Body. Zippers Under the Armpit for Quick Cooling and (2) Two Inside Mesh Pockets. The Shoulders and the Elbows are Reinforced. Drawstring Pull Tabs at the Waist and Velcro Pulls at the Wrists keep the Cold Out. Made in USA