This is a Kate Spade jumper skirt for the fall/winter season. It's made of beige velour fabric and has a lining. The straps are adjustable at the back. It's in beautiful condition, having been worn only a few times for outings. It's easy to match with anything worn underneath. It's labeled as size 140, but the fit is a bit slim (in my opinion). I think it's suitable for children who usually wear sizes 130-140. Thank you for considering.