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 27 to 31.5 inches in length for size Small; 29 to 34 inches for size Medium; 30.5 to 35 inches for size Large. Hand wash cold. Do not bleach. Do not tumble dry. Iron low. Fully lined. Front zipper closure. Zipper closure at cuffs. Decorative zippers at sleeve and chest. Additional studs included. Imported. This jacket scores a 2.0 out of 5 on our Coat Warmth Scale.