My 3yo daughter wears this under a long sleeved tee on chilly days when I know she’ll be going outside at school. It is soft and not itchy. She wears a 4T in most brands and the 4T here fits well with room to grow. She also loves her “woolies” (the pajama set, which we use as a base layer). This undershirt is perfect for autumn days when she could use a little extra insulation, but the weather doesn’t warrant the full woolie set. (We live in the Midwestern US, so an autumn day can be anywhere from 20 to 80 degrees F.) The Toi color was yellower than I anticipated, but it’s NBD.