SO CLOSE YET SO FAR OUT - BILLABONG IT MATTERS TOP. The Billabong It Matters Top is exactly what you need if you don't want to sacrifice comfort whenever you want to dress cool. With a slightly heathered pattern in warm earth tones, you can look effortlessly cool in this classic cut. And thanks to a worn-in style graphic design on the front, you add a little bit of edge to your look. FEATURES Crew neck Relaxed fit Textured knit materialTECH SPECS 100% cotton