I don't see a brand name or a tag on them but they are probably a Ski Doo branded product. I got them at our Spyder dealer and they are a full line BRP dealer that tries to sell mostly BRP branded accessories. Also, I searched snowmobile hand muffs on Google and in the
Shopping Results for Snowmobile Hand Muffs link there are some Ski-doo X team racing muffs that are the identical design to what I have. The ones listed on the link have extra graphics that mine don't have, mine are just plain black. Here are a few pics of what I have and they install so easy. There is a bungee type cinch that holds them tight onto the handlebars and closes most of the air gaps you might have when putting them on the bars. Also, they have velcro along the inner corner that makes it really easy to open up and fit over the hand controls when installing them on the Spyder. Then you close the velcro for a nice warm fit on the Spyder. :2thumbs:
On that google link, the Ski-doo ones cost around $35 and I think that's what we paid for ours at our dealer. These muffs fit our SM5 Spyders pretty well.