100% combed cotton.Girls size chart 34 36 38 40 42 44 46 48 chest circumference 8083 8487 8891 9296 97102 103108 109114 115120 waist circumference 6265 6669 7073 7478 7984 8590 9196 97105 hip circumference 8891 9295 9699 100105 106111 112117 118123 124129 arm length 6668 6769 6870 6971 7172 7173 7274 7275* the length of the arm is measured from the neck to the wrist