New with tags. I thought it will match a top from same brand but its a different color. Super cute and the colors are great for day or night. Size read 42, fits a Large, the smocking can fit a small and medium too. Measures without stretch is 13- 14” waist and 17” long, it stretches a lot 100% cotton Made in India Machine wash Fully lined Pull-on styling with smocked elastic waist Tiered ruffle hem