This super cute top features Sumikko Gurashi embroidery and fluffy boa fabric gathered in the center. The inside isn't boa, so it's easy to layer underneath and can be worn as an outer layer. The size is 140, but it runs a little short, so it would fit a child who usually wears a 130 comfortably. I also have other items in the same size and different colors that can be worn by siblings, friends, or for matching outfits, so please take a look if you're interested. Sumikko Gurashi Shirokuma (Polar Bear) Tokage (Lizard) Penguin? Tonkatsu (Pork Cutlet) Neko (Cat) Sweatshirt Sweat Long sleeve Outerwear Jacket Matching outfits Link coordinate