Brand new without tags. Sizes available: S & M. 90% polyester and 10% spandex. This is technically a skirt (see the first three photos for a very similar skirt and how it could be styled)- but it can also be worn as a strapless dress- how cool is that?! Two pieces in one. Tiered crushed velvet. New York & Co crushed black velvet midi skirt and strapless dress in one. Please see the second to last photo for additional details and features.