Made in the U.S.A. by Government contractor to exact Military specifications unless indicated otherwise. Water repellent Nylon/cotton shell, hidden-in-collar hood, drawstring waist and hem, four oversized pockets, zip front and snap storm flap. Inner buttons to accommodate liner. We sell only jackets made from 50% Nylon/50%Cotton material which is the preferred material used by the U.S. miliary.  The exception is in sizes large/regular imported and XL Regular which will be imported or domestic jacket, made in the USA. Also size 2X will be an imported jacket, In size 3X we have either an imported jacket or a domestic jacket. See MJ109 for liner information. Note: Imported jackets will include the liner.