3M(TM) E-A-Rflex(TM) 28 banded hearing protector features soft, E-A-Rform(TM) foam tips that reacts to body temperature for enhanced comfort and fit. 3M(TM) E-A-Rflex(TM) 28 features soft, E-A-Rform(TM) 28 foam tips that reacts to body temperature for enhanced comfort and fit. (bul) Pivoting tips for proper, comfortable fit that moves with the wearer for more consistent protection. (bul) Replaceable foam tips: product number 320-1001 (bul) Noise Reduction Rating (NRR)* 28 dB. CSA Class AL. *The NRR may overestimate the hearing protection provided during typical use. 3M recommends reducing the NRR by 50% for estimating the amount of noise reduction provided. 3M is Leading the Advancement of Hearing Conservation(TM).