I believe this style dress is for either a girl or a boy. It is made out of heavier weight off-white cotton with ribbing similar to corduroy. It has an A-line shape and a double breasted front with a metal hook and eye for closure. (More hooks and eyes are probably needed.) The collar is a Peter Pan style. The sleeves are wrist length. The back of the garment has a vertical box pleat down the middle. The front is slightly longer than the back. The only flaw I find is a ragged hole on the fold in the box pleat on the back of the dress. I have seen old photos of boy dolls wearing this type of dress in the late 1800's to early 1900's so if you have a boy toddler or young boy doll, you could dress him in this and feel good about it.
Measurements: front length of dress 14.5 in.; back length of dress 13.5 in.; sleeve length 6 in. around bottom of sleeve 6 in.; around armhole 6 in.; around neck opening 7-1/4 in.
Antique Off-white Ribbed Cotton Dress for a Doll Approximately 20-22 In. Tall, Either Boy or Girl