Dear Old Happy School Days Red Zip Up Vest - Would be great for first day of preschool or kindergarten No size tag, model is tall 4 year old - see measurements: VEST: 28" chest, 15.5" long, 11.5" across shoulders. Corduroy - Likely cotton blend. Nice condition - the red zipper does have some chipped paint. Also there are very small loops on the side waist for a belt which I don't have. Regarding customs: You are responsible for all customs fees and charges. Please note: We will not falsify customs documents, so please do not ask! If possible, direct your concerns to your government officials who make up these rules and enforce them. Let them know you feel you are being overcharged and see no reason for it. There are many feeling the same way as you and there is really nothing I can do as I am operating my business in an honest manner.