I received this item as a hand-me-down and wore it a few times, less frequently than everyday wear. It was perfect for slightly formal occasions like entrance ceremonies, accompanying my child for their sibling's Shichi-Go-San celebration, and recitals. The design looks like it has a tie, and the neckline can be opened and closed with buttons. I think it's comfortable because it's made of soft fabric, like a regular cut-and-sew. - Brand: PAS DE ZELE - Size: 90 - Color: Black - Design: V-neck, shirt and tie-like design Thank you for looking.