A typical harness is constructed using a combination of Cordura, Neoprene, and webbing. Cordura is a tough nylon material that provides abrasion resistance. Neoprene has the ability to stretch and is form fitting, so it is mostly used in competition style harnesses or for pockets and reserve parachute containers. Webbing will make up the support portion of the harness, consisting of leg, shoulder and chest straps along with the carabiner attachment points. Carabiners come in an assortment of styles, you should only use those that are designed for paragliding and have a good locking mechanism. Most harnesses have a seat board that is made of wood, fiberglass, carbon fiber, or composite materials.
Last, but certainly not least to consider is the back protector in the harness. It comes in several different forms and levels of protection. The most common types are either foam or airbag system. Both are sometimes coupled with a plexiglass sheet for puncture protection. There are also hybrid versions of these types of back protection. Back protection should be high among your considerations when selecting a harness, so discuss it with your instructor prior to making a purchase.