This is a medium-sized pet protection cover, also known as a pet cone or Elizabethan collar, from the Pet Park brand. The cone is made of a clear plastic material and features a soft, pink fabric trim with a white polka dot pattern around the neck opening. 
 
Features:
 
Clear Material: The main body of the cone is made of clear plastic, allowing the pet to have an unobstructed view.
 
Comfortable Trim: The trim around the neck is made of a soft fabric, which is likely for the comfort of the pet.
 
Adjustable Fastening: The collar uses snap buttons to fasten, which allows for adjustment of the neck size.