The tag inside the shirt with construction material info has been cut off (see pic), likely it is 100% cotton

This item does not have any holes or tears. But it's been worn and washed several times, so the cotton looks a little duller than brand new cotton.

The size is Medium. It feels relatively small for a Medium size (Comme de Garcons Play shirts usually run small), please check the measurements in the pics (all measurements in inches)