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. The three-layer structure with 100% polyester batting in the center provides a plump and warm feel! L size: Waist 84-94cm (If you would like M or LL size, please leave a comment.) The outer and lining are both 100% natural cotton, gentle on the skin. The knit fabric is quilted with batting, creating a warm air layer. It feels gentle on the skin and is thermal underwear with excellent heat retention.