This is the Gildan Ultra Polyurethane Laminate Men's T-Shirt which is 100% Ultra Polyurethane Laminate

NOTE TO PROVE THIS IS WATERPROOF PLEASE READ:

Polyurethane Laminate is the fabric of all fabrics that are waterproof in its own right. PUL is a polyester fabric that has a plastic backing comprising a thin waterproof layer. Polyurethane Laminate is a completely waterproof fabric, as well as being breathable and flexible.