I purchased this item from this site, advertised as 110cm. It's probably from Nishimatsuya. The tag has been cut off, so I'm not sure, but the chest measurement of 53cm to 59cm is still visible, and the Nishimatsuya website lists this size as 110cm. The fabric feels like Heattech underwear. It's a relatively large fit, and I wore it a lot even when I was wearing 120cm sizes. The fabric is thin overall, and it's wrinkled. There are stains, and it shows significant wear and tear.