Marine Vinyl is 74% PVC and 26% polyester. It is a durable, waterproof upholstery weight vinyl. A marine upholstery vinyl is one that has been specifically constructed to withstand the harsh elements found near or on fresh or salt water. Can be used for boat upholstery products to help you maintain and improve the appearance of you boating. They are also well suited for use in auto as well as traditional indoor applications.