This is an officially licensed Above The Influence product.
This shirt features a scene from the "Try Football" Above the Influence commercial. The pothead is saying "I smoke pot to impress the ladies" and the other guy is saying "Try football".
Sheer t-shirts are made of a soft material and are slimmer fitting than your average t-shirt. Sheer t-shirts are generally made of a cotton/polyester blend, but may also be 100% cotton. The shirts are not see-through nor is there any loss of quality.