This is a size XL Harley Davidson biker jacket or raincoat for a large sized dog.  The tag says polyvinyl nylon lining and there is a small zippered compartment.  The jacket zips up on the bottom. When zipped, it measures about 17.5 inches just below where the front legs would go, and the total length is 31 in.  The jacket is in good used condition with no defects.