Excellent value
Ear Muffs with ABS and synthetic foam cups.
ABS headband, adjustable in height, padded and flexible.
Cup: ABS.
Cushion: Foam.
Headband: ABS.

Standards

(EU) 2016/425
EN352-1:2002 Hearing protection : Ear-muffs
SNR 26DB Average.

H30: high Frequency
M24: Medium Frequency
L15: Low Frequency

USA 

ANSI S3.19-1974 American National Standards Institute  

NRR21dB NRR- Noise reduction rating