Oversized puffy coat by Avon Fashions. No content tag but probably PVC, lined. Probably best fits a medium but please follow measurements for best fit.

Measurements:

across shoulders: raglan
pit to pit: 28.5"
length at back: 33"
sleeves from neck: 26.5"
across waist: 26"
across hem: 18"

Condition: 8.5 out of 10, good shape with small tear at right pocket near top, about 1/4"