I'm not sure because there's no tag, but I think it's polyester. It's easy to wear. The waist is elastic, so it should fit someone around a size L! ♯How about it for those who like Samantha, etc.? ♯Minnie Mouse size ♯Recommended for those with short stature♪ I also have other items for sale, including ♯GRL ♯coca ♯American Holic ♯GU ♯UNIQLO ♯Longchamp ♯Coach ♯New Balance ♯Coach ♯Lily Brown ♯ROYAL PARTY ♯LE CIEL BLEU ♯GRL ♯Dholic ♯Ralph Lauren ♯Timberland ♯earth music&ecology ♯DURAS ♯tocco closet ♯Hayni, so please take a look. When shipping, I will use recycled packaging materials, and I may compress the items. Please refrain from purchasing if you are concerned about this. ♯Hem frill pants ♯Hem frill