My child wore this top and bottom combination several times during one season. The T-shirt is from MPS (Right-on) and is 35% cotton, 65% polyester. The denim shorts are a no-brand item purchased from Nishimatsuya. The composition is unknown as there is no tag, but I believe it is 98% cotton and 2% polyethylene. Both are size 140. Please refrain from purchasing if you are concerned about minor details. I will ship promptly via Yu-Packet Post.