Gray cotton outer with gray fleece lining, long sleeve, ribbed cuffs and hem, full zip, stand up collar, two handwarmer pockets. Oversized fit, Raglan Sleeve. Machine washable. USA Made.

I believe it's a work jacket from Hilltop Tire service in Johnston, IA.

There is mild piling on high friction areas such as under the arms, and some on the chest. Fabric content tag is very faded. Feels like cotton or a cotton blend.

Tag size of L, actual measurements

chest: 48"

waist: 34-40"

sleeve: 36" (from center back collar to cuff)

back length: 25"