Theory Wide Rib Pant in Tan. - size XS (also in L, M, S) Theory Wide Rib Pant in Tan. - size XS (also in L, M, S) 90% merino wool 9% polyamide 1% spandex. Dry clean only. Elasticized waistband. Split cuffs. Lightweight knit fabric. Item not sold as a set. 23 at the knee breaks to 26 at the leg opening. Imported. THEO-WP248. L0111718. Theory is a visionary concept for modern intelligent fashion forward people. Founded in New York and made by the finest of fabrics, this makes the working everyday person feel powerful, ready to face their day.