This cute kids cloth is called Kitty Bus Tour Conductor. Cute kitty bus tour conductor. In Japan, we carry cloths around with us because not all restrooms have a way to dry your hands and in the summer it is really humid so we use these to wipe the sweat from our face etc.
It measures 20 cm x 20 cm or 7.8 x 7.8 inches. It is 100% cotton