100% cotton. This polo shirt is made from 100% organic combed cotton. The GOTS (Global Organic Textile Standard) certificate is issued by Ecocert Greenlife. Straight fit. Ribbed neck and cuffs. Placket with 2 matching buttons. Tape at inner neck and side slits. Twin needle stitching at hem. No brand label at neck, size tab only for ease of rebranding.