New Kids 272B Russell V Neck Sweatshirt. 50% cotton, 50% polyester. Drop shoulder style.
Size comparison 'to fit' chest sizes is:
3-4 years - 22-25 inches
5-6 years - 25-28 inches
7-8 years - 28 - 30 inches
9-10 years - 30-32 inches
11-12 years - 32-34 inches