Durable ABS hard exterior protects against any bumps and bruises while the EPS foam interior absorbs any shock of impact that may occur ensuring your little one is well protected Keeping your kiddo comfortable in the cold is the key to a fun day on the slopes. Comstock's netted mesh cap is moisture wicking and highly insulating, while 10 vents provide optimal airflow for breezy descents down the mountain. Plush earmuffs provide comfort and warmth while the adjustable padded Chinstrap helps to provide a perfectly snug fit while eliminating any annoying chin chaffing Includes a durable rear goggle clip to keep your little rider's goggles safe and secure while they make their way down the mountain Tested at a CPSC and EN lab