Tiered layered polyester basic skirt. A solid favorite here, we've had in a few sized. This one does have a pull, as shown in 3rd and main photo. I didn't feel it was noticeable when on. Goes with everything and it's really nice to have a basic skirt (everything else is patterned or printed 😂). 116/122 could be worn from 5.5-7 years IMO, maybe even up to 7.5 years? Added photo of our smaller size, but same skirt. Price firm or I'll just keep.