This is a Ralph Lauren tunic for girls. Size 140. Length: 45 cm from shoulder Width: 45 cm This item has the current tag. Material: 100% cotton. Although there is no tag, it is new. This item has only been washed and has never been worn. The soft, thin fabric, like cotton lawn, has small roses that are very cute. The neckline has shirring and ruffles, making it a very lovely item. There are two of the same item, so it's perfect for sisters or twins. I fell in love with it and bought it. No. B773