100% super soft and stretchy cotton Baby Rib Knit. A double stitched rib binding at neck and a double needle hemmed bottom on the sleeves and hem. Sewn with cotton thread just for us to make it perfect for dyeing. This wardrobe basic is being made for us right here in the U.S. to replace our old Girls Tiny Tee Long Sleeve - #GTTLS. It is sized a bit bigger and is a little heavier fabric than that one was. Check the measurements. Loose and comfortable!