Handmade Children's Sweater, size 6. I BELIEVE it is made out of Acrylic Yarn. The material is soft and not scratchy like wool. The color is gray. It's not as thick as it looks in the photos. 

The following are approximate flat measurements: 
Length from Hem (under collar) to Bottom: 17"
Chest: 15"
Bottom opening: 15"
Arm from top connecting seam: 12"
Please Note: This item is handmade, the size may not be exactly like retail store size 6. This item is from a Cat friendly Home. Sold As Is.