Soft and breathable cotton fabric. It has a very elastic waistband, does not rub on the skin and also absorbs sweat. These shorts are perfect for our little one. It is made of 100% cotton and is perfect for summer sports. On our 100cm 4T, the shorts are knee-length, the drawstring is just a decorative element, so don't be fooled. It would be nice if the waist was adjustable. Nevertheless, I am very satisfied with the product.
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