JC Penny Comfort Blazer Grey

While the exact fabric composition for the specific blazer in your image is not explicitly stated in product descriptions for the Camden Layne line, JCPenney's "Comfort" branded blazers, both older and newer models from sub-brands like J. Ferrar and Stafford, frequently feature synthetic blends to offer flexibility and ease of movement. For example, J. Ferrar's Ultra Comfort line often uses a blend of polyester, viscose, and spandex. 

Therefore, you can expect the to be crafted from a material designed for comfort and durability, most commonly a polyester-dominant blend.