Polyester Made in the USA and Imported SAFETY: reinforced polycarbonate shell in-molded, EPS liner on sides and back plus MIPS for maximum protection MAXIMUM COOL: 16 total vented ports for cool air in and drawing heat out (8 front and 8 in the back) HIGHLY ADJUSTABLE: triple position adjustable retention system, customized head shape & eyewear fit COMFORT: Single piece, ultra plush, removable and washable comfort liner. Adjustable visor Troy Lee Designs: 40 years of racing for the World's Fastest Racers. Corona, California