Yes, ear muffs are considered personal protective equipment (PPE) in the workplace, particularly in environments where there is excessive noise that could potentially damage a person's hearing. Ear muffs are designed to reduce the level of noise that reaches the wearer's ears, providing protection against hearing loss and other related health issues. It is important for employers to provide appropriate PPE, including ear muffs, to employees who are exposed to high levels of noise in the workplace.