Both Outer Fabric and lining are made of Isemomen cotton handkerchief fabric, a traditional craft of Tsu City, Mie Prefecture, making this cotton-filled item gentle on children's skin and comfortable. We use Toray's high-performance batting "Sunstate II" which is twice as warm as down at the same thickness. You can wear it as cute as you like, whether it's a 3-piece set or just the hood or samue jacket alone.