Eurotard Girls' 13674c Child Skirt 100% Polyester Made in the USA or Imported This lovely, full flowing triple panel skirt has 540 degrees of fabric and is available in many colors and four different sizes. With an elastic waist, the skirt can be cut to length if needed with no hemming required (fabric does not fray/run). This children's tripled panel skirt measures 31" to floor. Waist stretches from 21" to 38". Content: 100% Polyester