100% cotton. JAME-WS2428. WUA3695. James Perse started out by making the perfect baseball cap; film directors ordered hats for their cast and crew and record labels bought them for tours. In 1994 he launched a t-shirt line that rapidly gained loyal fans looking for a seamless blend of luxe and casual. James personal design philosophy and aesthetic is low maintenance high fashion, emphasizing elegance and comfort, pairing sophistication with simplicity.