Theory Mock Neck Top in Tan. Size M, S, XS. 100% cashmere. Made in China. Hand wash. Mock neck. Elongated high-low hem. Split hem seams. THEO-WK260. L0718705. 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.