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Shell: 100% polyester Lining: 100% polyester. Dry clean only. Fully lined. Hidden side zipper closure. Subtly ruched styling. Skirt measures approx 33 in length. THEO-WQ69. P0605301. Theory is a visionary concept for modern intelligent fashion forward people. Founded in New York and made by the finest of fabrics, this makes the working everyday person feel powerful, ready to face their day.