SUGOi Men's RS 220 Jacket body : 92% Nylon, 8% Spandex Face, 100% Polyurethane Laminate, 100% Polyester Back / contrast : 88% Polyester, 12% Spandex / INNER COLLAR : 100% Polyester / INNER COLLAR : 100% Polyester Made in the USA or Imported Reflective accents for added visibility New Firewall 220 fabric is a mid-weight stretch thermal knit soft shell offering powerful wind protection and warmth Madero fabric on the center back and underarms for thermal warmth and performance stretch Signature grip elastic at hem keeps the jacket in place