Forum Designer Collection Deluxe Mermaid Child Costume 2-Piece Designer Collection Deluxe Mermaid costume Top is made of foam-like fabric for shape, with attached glitter embellishments of sea shells and starfish Skirt tail layers metallic iridescent fabric over glittered tulle, lined with crinoline for volume and shape Comes in Small, Medium, and Large sizes for children Made by Forum Novelties, a leader in costumes and novelty products for more than 30 years