This is a cover for boxless tissues. It does not fit boxed tissues. Made from a single layer of recycled kimono fabric. Material: Unknown Dimensions: Approximately 24.5cm (height) Approximately 14cm (width) No gusset The eco-tissues in the photo are not included. This is the price for the cover only. Shipping will be via Yu-packet Post Mini or Rakuraku Mercari Bin. This is handmade by an amateur, so it is not perfect like a mass-produced item. Please understand.