This is a North Face kids' innerwear. It's made of stretchy, soft-touch material. I used it with care as an inner layer during the winter, but I'm selling it because my child has outgrown it. The following is quoted from the product page: This is a series of underwear for children with high heat retention. It excels as sportswear, of course, but it also features a gentle, cotton-like feel and comfortable stretch, making it comfortable to wear every day. Also, it doesn't look like underwear, so it can be worn as a regular shirt. It's a versatile piece that can be worn almost all seasons except for mid-summer. Size: 120 (Height 115-125cm, Chest 57-63cm, Waist 55-61cm)