From Murakami Pile:

The main body is made of 100% natural cotton,
and the front and back are made of gauze material. Therefore,
we have created a mask that is gentle to the touch, has adequate breathability, and does not make you feel stuffy. It is also environmentally friendly as it can be washed repeatedly.We
hope that when you wear the mask, you will feel a little brighter. With this in mind,
each item is carefully made in Imabari City, Ehime Prefecture, Japan, where towels are produced.
 
*The mask elastic is sold untied so that you can adjust it.*

• Main body: 100% cotton
• Mask: 100% Cotton   
• Mask Elastic: Rayon 70%, Polyurethane 30%