This is a vintage garment, probably made in the 1980s or thereabouts.
Made of a polyester cloth, textured to give the appearance of raw silk.
The style is rather like that of a riding stock - the little tab at the back (shown in the third picture) is to provide a grip for your tie pin , to keep the knot or crossover in place.
Narrow, adjustable neckband, as shown.
Suitable for boys or men - for younger boys, you might prefer to use a couple of stitches rather than a tie-pin.
This can be done very easily, and won't show from the front.
The neckband adjusts with a slide adjuster, and will fit any collar size from 13 to 22 inches.
Each tail measures 3 1/4 inches (8.5 cm) across at its widest point.
Total length of each tail is 14 1/2 inches (37 cm)
This garment is in perfect condition, and does not appear to have been used.
It has just been cleaned, and is fresh and ready to wear.