Structured polyester skirt with beautiful stitching and a layered effect. Cotton lining. A very nice item (too big for me). French size 38, but I recommend it to a large 38 or a 40: have faith in the 37 cm waist measurement. The elastic really has to be tight around the waist because the dress is much larger underneath the elastic. Can be worn in the summer, but also in the winter with opaque leggings.