This is a Petit Bateau handkerchief (hand towel). The material is 100% cotton for the upper part and 85% cotton, 15% nylon for the lower part. Below is the product description. A cute handkerchief featuring the brand's signature mini marinière stripes. The picot lace adds a stylish accent, making it perfect for those who want to pay attention to even small accessories. The lining is made of pile material for absorbency. This soft and comfortable item is recommended for personal use as well as for gifts!