Howard Leight by Honeywell Laser-Lite? Earplugs are made from low pressure polyurethane foam that can be expanded gently within the ear canal for durability. Plugs have a contoured T shape that easy handling and the vibrant colors give better visibility. Dirt build-up is prevented by soil resistant closed cell foam skin and is ideal for process industries having low tolerance levels. The noise reduction is rated at 32 dB.