Very comfortable 100% cotton, made in China, with a 'custom fit' indicating the waist is flat all round (no 'tail'). This particular polo has some additional high-end features including red yarn for the top button, red/white/blue piping around the inside of the collar, an enlarged TH flag logo on the chest and a slight red/white/blue flair the vertical waist seams. The fit and feel are otherwise very similar to standard TH polo shirts.