Kids Gown or Art and Craft Smock Cover Up

I believe this is a children's gown made for the healthcare industry. It could also be used as a smock/cover up for arts and crafts. Size S. 100% polyester. Made by American Dawn Inc. Panda design all over. Has 2 ties in back. Tag says it's flame retardant and meets children's sleepwear standard. New, never used. Top of collar to bottom is about 21 1/2 inches.