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65% viscose 30% nylon 5% spandex. Machine wash. Pull-on styling with elastic waistband. Split cuffs. Thick jersey fabric. 18 at the leg opening. THEO-WP307. P0926204. 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.