Which of the following is an example of a hearing protection device?

Earmuffs are specifically designed to protect the ears from excessive noise, making them a valid example of a hearing protection device. They work by covering the outer ear and providing an insulating barrier against loud sounds, effectively reducing the level of noise that reaches the eardrum. This is crucial in environments where noise levels can be harmful, such as construction sites or manufacturing plants.

In contrast, masking tape is not a protective device at all and has no relation to hearing. Steel-toed boots provide foot protection against impacts and hazards but do not address hearing safety. A respirator is intended to protect the respiratory system from inhaling harmful substances, thus focusing on breathing safety rather than hearing. Earmuffs are essential for preventing hearing loss in noisy work environments, highlighting their importance in personal protective equipment (PPE).