The O'Neill R&D process provides the best quality, fit and functionality in the industry. Our USCG Life Vests continue to set new standards of excellent in design for all wake and waterski athletes. USCG Approves Type III. #10 YKK Zipper with Safety Tab. Anatomical Flex Points. Concealed Dual Belt System. Expansion Panels. Overlock Stitched: Super-Strong Seam. 100% Polyester Lining. Closed Cell PVC Marine Foam.