Made of Cotton / Polyester Twill Material. Woven Coat. Double Stitched Seams For Durability. Sized for Men – But is Unisex. The ACU (Army Combat Uniform) coat is an iconic pair of pants, once used by the US military and many others. The ACU trousers are worn today as a fashion statement, for sports such as air soft and paintball, for use by law enforcement personnel and a wide range of military’s. The universal camo cotton / polyester army combat uniform pants are comfortable enough for casual pants or as a tactical uniform.