GU Kids' Glitter Design Cut-and-Sew Top Color: Dark Gray Soft material with glitter throughout Features vertical tucks on the front, with frilly tuck accents on either side. The cuffs are shirred. A simple yet stylish and cute design, perfect for girls. Size 140 Cotton, polyester, and other materials Although it doesn't have tags, it's new and unused. Despite the glitter, it's not scratchy and feels soft and comfortable to wear.