This Decree Bomber Jacket drops from its list price of $100 to $29.99 to $19.99 when you apply code GIFTMOM7 at checkout at JCPenney. This is the best price we could find anywhere. It is polyurethane, and it features a zip closure. Sizes S-2XL are available. Shipping adds $8.95, or you can ship to your local store for an extra $3.95. Sales tax is charged in most states.