It is water-repellent and easy-care/machine-washable plus it has a slitted leash opening in the back for fastening the leash through it.
The size information on the label states :
"Large
Length : 18" - 21"
Girth : 26" circumference
Weight : up to 35-65 lbs.",
but in my opinion it looks more suitable for a Medium dog at the lower end of the labeled size range.
It is brand new with the tags. (I removed it from the manufacturer's cellophane bag to take some of the photos).