New with tags. It's a soft, black hat made of fur. - Color: Black - Material: Fur; the lining is the same fur material. (The fourth photo shows the hat turned inside out) The tag doesn't specify, but based on the smooth and fluffy feel, I believe it's rabbit fur or something similar. It's stretchy, so it should fit any head size. I bought it after trying it on in the store for myself, as I have a small head, but I haven't had a chance to wear it, so I'm selling it. My son, who has a larger head, could also wear it. Please understand that this item has been stored at home by a private individual.