Self: 82% rayon 18% silkLining: 94% poly 6% spandex. Dry clean only. Partially lined. Hidden back zipper closure. Velveteen finish. THEO-WD366. H0906603. 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.