100% Cotton FR-treated fabric for comfort and durability. Fully compliant with CSA Z96-15 Class 1, Level 2. Fully compliant with ANS/ISEA 107-2015 Type O, Class 1, ASTM D6413 (FR). 2" Vi-brance® reflective material in 4" contrasting tape meets. WCB/Worksafe/DOT configuration.