THIS JACKET IS $26.99 ON THE KUOSER WEBSITE PLUS SHIPPING MUCH MUCH CHEAPER HERE. $12.00 IS THE PRICE; PLEASE DO NOT OFFER ANYTHING LOWER. The size SMALL fits dogs with a chest measurement between 14" and 17.7"; neck up to 14.2" and the length of the coat from the top of the neck to the bottom of the coat is 12.6 inches. All measurements are from the Kuoser website. WATER-RESISTANT POLYESTER OUTER LAYER This reversible dog winter coat is made of quilted waterproof polyester fiber on one side. SOFT AND WARM TC MATERIAL INNER LAYER The inner layer of this dog jacket is made of soft TC fabric, making it lightweight, durable, and fashionable. HOOK & LOOP CLOSURE The velcro closure on the neck and abdomen provides quick & easy putting on and off. HIGHLY ADJUSTABLE ELASTIC BELLY BAND You can easily find the snug fit for your dog with this highly elastic belly band. A DOG LEASH OPENING Easy to slip the leash buckle through the opening to clip onto the collar. MEDIUM BLUE PLAID REVERSES TO ALL BLACK.