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は木製です

is made of wood

→ は
phrase Rare #30,667
is made of wood は marks the topic; the thing being described is usually clear from context.
JA: この机は木製です。
EN: This desk is made of wood.

あのおもちゃは木製です。

That toy is made of wood.

その箱は木製です。

That box is made of wood.

こちらのテーブルは木製です。

This table is made of wood.

この椅子は木製です。

This chair is made of wood.