Self: 96% virgin wool 4% elastaneLining: 100% poly. Exposed front button closure with keyhole accents. Faux front welt pockets. Exposed button cuffs with keyhole accents. Imported. THEO-WO323. I1201101. Theory is a visionary concept for modern intelligent fashion forward people. Founded in New York and made by the finest of fabrics, this makes the working everyday person feel powerful, ready to face their day.