Looks like 2-liter plastic soda bottles .... aka empty Coca Cola containers..... inventively fashioned into a home made flotation device.
Here in New Hampshire with 31 different Walmart stores in this very small state, you can purchase a brand new Coast Guard approved pfd in red or blue for the very low price of $9.94 ..... so, something tells me this photo is not in New Hampshire .... could be it's in Burlington, Vermont as Vermont has just three Walmart stores!