100% Polyurethane. Fabric does not provide stretch. Size 38 corresponds to size Small; size 40 to size Medium; size 42 to size Large. Removable belt is adjustable and ranges between 28 to 33.5 inches in length for size Small; 30 to 35.5 inches for size Medium; 31.5 to 37 inches for size Large. Dry clean only. Do not wash. Do not bleach. Do not iron. Fully lined. Front zipper closure. Zipper closure at cuffs. Decorative zippers at sleeve and chest. This jacket scores a 2 out of 5 on our Winter Coat Warmth Rating scale. More information about this rating can be found in the Help Section under Fit and Form Details. Imported.