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Size XS also in L. 62% acrylic 28% polyester 7% wool 3% lycra. Made in China. Machine wash. Unlined. Pull-on styling. Ribbed knit fabric. Simon Miller Jeans was founded in 2006 in Los Angeles California. They strive to provide you with the highest quality denim jeans made right here in the USA. Simon Miller denim is the best quality denim from Japan. The collection consists of selvedge and non-selvedge finishes. The entire production aspect of Simon Miller is based in downtown Los Angeles from the sewing and washing to the rivets and domes sourced from YKK USA.