Carhartt High Visibility Waterproof Jacket 100% polyester 602 denier, 100% polyester shell with water-repellant finish ANSI Class 3, Level 2 compliant 3M Scotchlite retroflective taping #8727 Waterproof membrane and fully taped seams 100% polyester mesh lining in body and 100% nylon taffeta lining in sleeves and hood