This is an extra-large (XL) pet protection cover from the Pet Park brand, also known as an Elizabethan collar or "cone". The product is made of a clear plastic material and features a soft, blue 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.