Made of cotton, it feels good against the skin, and the slightly off-turtle neck doesn't feel tight around the neck. I've worn it a few times as an inner layer for a dress. There are no stains or marks, so I think it can still be worn. Soft gray turtleneck, made by baby GAP for 4 years old. - Brand: baby GAP - Size: 4 years - Color: Gray - Style: Turtleneck