Sleeves - 50% Nylon & 50% Cotton Chest & Back - 40% Acrylic & 60% Cotton Resists Melting & Dripping Moisture Wicking. Mock Turtle Neck. Gusseted Sleeves. Lightweight & Breathable. The Rothco Long Sleeve Combat Shirt is the perfect addition for your wardrobe. This combat shirt has a soft cotton/acrylic torso section providing a comfortable and breathable fit.