This is a Petit Bateau handkerchief (hand towel). The material is 100% cotton for the top part. The bottom part is 85% cotton and 15% nylon. The product description is as follows: This cute handkerchief features the brand's signature mini-marinière stripes. The picot lace adds a nice accent, making it perfect for those who want to be stylish even with small accessories. The back is made of pile material, which is absorbent. This item has a soft and comfortable feel, making it ideal for home use or as a gift!