Felt around eyes or under eyes. At least the fabric looks like felt to me. Black floss nose and mouth.
Floss on hands (or paws). Paw and foot pads are vinyl maybe something else...
Head, back, upper part of arm and upper leg (thigh area) are harder (or crunchy) than the other parts. So, it's stuffed with two different things (whatever those things may be).
The harder part may or many not be excelsior. If it is it doesn't feel like a super firm pack.
I do not see any identification on bear. If you shake the bear you can hear that there is a growler. I'd best describe this bear as a big floppy guy. You need to position him just right to sit up on his own or seat him up against something or in a chair.See pics to see what I'm describing. See all 12 pics for details & enlarge each pic for a closer look. This item is in the category "Dolls & Bears\Bears, Clothing & Accessories\Bears". The seller is "buytheclothesoffmyback" and is located in this country: US. This item can be shipped to United States, Canada, United Kingdom, Australia, Japan, Korea, South, Indonesia, South Africa, Thailand, Hong Kong, Bahamas, Israel, Mexico, New Zealand, Singapore, Switzerland, Norway, Saudi Arabia, United Arab Emirates, Qatar, Bahrain, Malaysia, Chile, Colombia, Panama, Jamaica, Barbados, Bangladesh, Bermuda, Brunei Darussalam, Bolivia, Egypt, French Guiana, Guernsey, Gibraltar, Guadeloupe, Iceland, Jersey, Jordan, Cambodia, Cayman Islands, Liechtenstein, Sri Lanka, Monaco, Macau, Martinique, Maldives, Nicaragua, Oman, Pakistan, Paraguay, Reunion, Uruguay, China.