US Flag Store's 5' x 8' Embroidered Cotton American Flag is made out of 100% 2-ply, Mercerized cotton. The Mercerization process ensures that the cotton will absorb the red and blue dyes fully. While modern techniques are used to ensure the quality of this American Flag, it is traditional in every other sense. No other material has the look and feel of cotton. This Cotton American flag is made in the USA.