Gold Polka Dot Baby Tutu is made of three layers of soft, fluffy tulle with the top layer covered with large gold polka dots, and a satin-covered elastic waistband.  The waist measures approximately 10" relaxed and will stretch to about 23" in circumference.  The tulle skirt measures about 7.5" in length. We recommend this tutu for infants and toddlers up to about 2 years old.