It is NEW, with tags attached, and the size is a girl / youth size 12 , with a 'high waist' cut, as shown.

It is made form 94% polyester, and 6% spandex. 

The skirt is solid black, with a polka dot pattern of textured felt black dots, and it has a satin sheen to the exterior, and an elastic waist band.

The true measurements are: waist approx. 26-30 inches, with some 'stretch', and length of 13 inches.

The tags say originally that it was $19.99, though I will accept less.