85% rayon 13% nylon 2% spandex. Made in China. Dry clean only. Unlined. Pull-on styling. Midweight rib knit fabric. Ruffle hem. THEO-WD409. L0216710. Theory is a visionary concept for modern intelligent fashion forward people. Founded in New York and made by the finest of fabrics, this makes the working everyday person feel powerful, ready to face their day.