Theory Offset Puffer in Black. - size M (also in L) Theory Offset Puffer in Black. - size M (also in L) Self & Lining: 100% polyInsulation: 80% goose down 20% feathers. Dry clean only. Hidden front snap button closure. Hidden front double zipper closure. Side seam pockets with hidden zipper closures. Imported. THEO-WO316. I0805412. 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.