This kids unisex layered collared shirt and vest combo top features a stylish button-down shirt with a cotton vest overlay, all in one piece. Perfect for both boys and girls, it offers the look of two pieces with the convenience of one, combining comfort and style for any occasion. Outer: 95% Polyester, 5% Polyurethane, Inner: 95% Cotton, 5% Polyurethane / Made in Vietnam *ToTo Heros is a Korean brand, so our tag sizes range from 100 to 150, based on children's height. Please refer to the size chart at the end of the photos for more details. 100 (XXS/1-2Y), 110 (XS/2-3Y), 120 (S/4-5Y), 130 (M/6-7Y), 140 (L/7-8Y), 150 (XL/8-9Y)