★ Size marked small, I think more of a MED or LRG see measurements
★ No fiber content , I judge it to be nylon
★ Fully lined in black nylon
★ Gilt med snap buttons

Brand is "HEAD NORTHWEST" and that's the only tag i could find in it.  Nylon has a slight shiny sheene to it and this is a lightweight jacket that can be folded relatively small to fit in a bag.  Double snap cuffs and flare collar.

Description.
24.5"  Armpit to armpit
28.5"   Neck to bottom
20" Shoulder to shoulder
25" Shoulder to cuff