Arctic tundra occurs in the far Northern Hemisphere, north of the Taiga belt. The word "tundra" usually refers only to the areas where the subsoil is permafrost, or permanently frozen soil. The taiga is a forest of the cold, subarctic region. The subarctic is an area of the Northern Hemisphere that lies just south of the Arctic Circle. The taiga lies between the tundra to the north and temperate forests to the south. Alaska, Canada, Scandinavia, and Siberia have taigas. Our new Tundra Base-layer top and pant were born for this climate, soft, breathable and nicely traps warm body air for warmth; how nice! Made of 90% polyester, 7% wool and 3% spandex for comfort and movement. Ideal for all winter activities when the temps drop. And an added bonus, the quarter-zip top is so nice looking you could wear it with a pair of jeans. Ooh la la!