The who’s she dress (new in box) This dress is magic. Light, airy, flattering and twirly. The cinched waist keeps its shape in place, the pleats are forever, and the stretch is heavenly. Makes dressing up a breeze. 95% Polyester/ 5% Elastane Located in Shenzen, China, this factory focuses on tailored and designer brands in America, Europe, and Australia. It was established in 2009 by a 20+ year veteran of specialized clothing manufacturing and has passed the Sedex Members Ethical Trade Audit.