Yes, fiberglass, which can be repaired with gel coat after you strip off the top paint & underside "mousefur" perlon headliner - & the "pebbly" semi-matte finish on it now is the correct which you'll want to replace. Search the O&H Forum for one of a few topics on refinishing them.
That said, you may be able to find a good top from a parts car for less time & money.
Good Luck!
Tom
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