This 32" jacket features one-ply Tech-lite urethane-coated 200-denier oxford nylon fabric. It reverses to high-visibility flourescent yellow. (Hi-vis yellow is ANSI/ISEA 107-2004 Class II Certified.) The seams are sealed with thermal tape. With a badge tab on the black side, and special facings to prevent flourescent "peek through", this is the perfect duty raincoat. (Sizes through 3xl tall - call for pricing and availability.)