No returns accepted. Please refrain from waiting for payment. Limited quantity, so please understand. This product is perfect for the upcoming winter season. It's made with warm quilted material for a comfortable fit♪ Both the outer and lining are 100% cotton, a gentle material for the skin. It has a three-layer structure with 100% polyester batting in the center, making it fluffy and warm! L size: Chest 96-104cm (If you would like M or LL size, please leave a comment.) The outer and lining are both 100% cotton, a natural material that is gentle on the skin. The knit fabric is quilted with batting, creating a warm air layer. It feels gentle on the skin and is an undergarment with excellent heat retention.