The O&';Neill R&D process provides the best quality, fit and functionality in the industry. Our USCG Life Vests continue to set new standards of excellence in design for all wake and waterski athletes.100% Polyester Lining.Closed Cell PVC Marine Foam. USCG APPROVED #10 YKK Zipper with Safety Tab Anatomical Flex Points Concealed Dual Belt System Expansion Panels Overlock Stitched: Super-Strong Seam Filter Tech Outer Envelope 100% Polyester Lining Closed Cell PVC Marine Foam