Out Shell: 300D Nylon Oxford with PU Backing EN343/3 standard
With FOAM inside
Detailed specification:

Waist-length cut for freedom of movement
Soft foam with a coated nylon shell
Multiple pockets with hook and loop closure...4 outside pockets, a sleeve utility pocket and an inside chest pocket
Rib knit waist and cuffs
Internal adjustment belt for a secure fit
Water-resistant construction and design
Minimum 15-lb., 8-oz. Buoyancy
3M Scotchlite SOLAS-grade reflective material