This is a large-sized pet protection cover, also known as an Elizabethan collar or "cone," from the Pet Park brand. It is made of a clear plastic material and features a soft, blue fabric trim with white polka dots around the neck opening.
 
Features:
 
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.
 
Transparency: The main body of the cone is made of clear plastic, which allows the pet to have an unobstructed view.