This is a Speedo Infant Life Vest. It is a US Coast Guard-approved Type III personal flotation device. It is designed for infants and toddlers weighing up to 30 lbs (up to 13.5 kgs). The vest features a neck pillow for head support and has adjustable chest and leg straps for a secure fit. The material is a combination of polyethylene fiber, polyester, and spandex. The vest is designed to help young swimmers build confidence in the water.