About The Brand - Theory Believes The Perfect Outfit Can Change The Way You Feel. For Over 25 Years, Theory Has Developed Innovative Fabrics And Highly Functional Pieces That Feel Great And Fit Perfectly. Theory's Seasonal Collections Are Versatile, Expertly Tailored And Easy-To Wear. Button Polo Shirt In Eclipse With Spread Collar Approximately 28In From Shoulder To Hem Button Placket 100% Cotton Machine Wash Imported