I'm selling this item because my child has outgrown it. I purchased this item, which was in beautiful condition as it had only been tried on, and my child wore it about 5 times. There are no tags. It's reversible and can be worn by both boys and girls. The white side is made of terry cloth. I hope to sell it to someone who understands that it is a used item. GAP 3-6 months (60)