46 CFR 160.052-4 - Materials
(a) General. All materials used in nonstandard buoyant vests must be equivalent to those specified in § 160.052-3 and be obtained from a supplier who furnishes an affidavit in accordance with the requirement in § 160.052-3(a).
(b) Cover. A vinyl-dip coating may be allowed for the covering of the vest instead of a fabric envelope if the coating meets the requirements in § 160.055-5(b)(2) of this chapter except there is no color restriction.
(c) Reinforcing tape. When used, the reinforcing tape around the neck shall be 3/4″ cotton tape weighing not less than 0.18 ounces per linear yard having a minimum breaking strength of not less than 120 pounds.