Elisabeth Little Girls' Drop Waist F Terry Top with 2 Tiers Dress Top Part Sweater Knit: 80% Polyester/20% Cotton; Lining In Top: 100% Polyester; Bottom Skirt: 96% Rayon/4% Spandex; Contrast Rib: 100% Cotton Made in the USA and Imported Machine Wash Made in the USA Soft and comfortable