The O'Neill R&D process provides the best quality, fit and functionality in the industry. Our USCG life vests continue to set new standards of excellence in design for all wake and waterski athletes. USCG APPROVED YKK Zipper with Safety Tab Anatomical Flex Points Concealed Dual Belt System Expansion Panels Overlock Stitched: Super-Strong Seam Filter Tech Outer Envelope 100% Polyester Lining Closed Cell PVC Marine Foam.