Ruffle-sleeve top features a loose-fit silhouette. Smocking detail at neckline. Bloomers feature ruffles at the sides. 100% Cotton. Imported. OshKosh B'gosh was founded in 1895 in Oshkosh, Wisconsin as a manufacturer of hickory-striped denim bib overalls for railroad workers and farmers. It was the brilliant idea of designing a pint-size version for the children of these customers that gave OshKosh B'gosh its true meaning and purpose. In 2005, OshKosh B'gosh joined the Carter's family of brands. Together. OshKosh B'gosh and Carter's are two of the oldest, largest and most-recognized brands of baby and children's apparel in the world.