Amy Byer Little Girls' Pleated Dress and Legging Set Top: 60% Cotton/40% Polyester; Shell 2: 100% Polyester; Lining: 60% Cotton/40% Polyester; Pant: 95% Cotton/5% Spandex Imported Machine Wash Pleated two tone dresses with rosette and legging. Top: shell 1 - 60-percent cotton / 40-percent polyester. Shell 2 - 100-percent polyester. Lining - 60-percent cotton / 40-percent polyester. Pant: 95-percent cotton / 5-percent spandex.