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Over Under Clothing Tees are Proudly Made in USA. From the very cotton that makes up the thread, to the printing that brings us the finished product we all know and love, we are and will continue to be Made in USA. Our Pima Cotton tees feature Lycra cuffs and neck to insure a comfortable fit no matter what. You are sure to enjoy the ultra-soft, well fitting Pima Cotton Tees! Over Under Fin & Feather short sleeve pocket T-shirt features front left chest logo and large back high quality print and is 100% cotton.