This pair of jeans are new with tags on. I bought them and they did not fit my son. I put them away in a tote, and out of sight, out of mind.  There they stayed nicely stored. LOL. As I started going through things that I want to discard of, I found them. They are 100% cotton, machine washable. Tapered leg and relaxed fit. Sits below waist.  MSRP tag intact with $40.00 price. Nice jeans if the size fits, and no one can have too many jeans. A necessary staple in everyone's wardrobe.