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Waistcoats are a piece of clothing most often worn as part of a man’s suit; it's the sleeveless garment you wear over a button-up shirt and under a suit jacket. A waistcoat is essentially the same thing as a formal vest.
It is usually worn over a dress shirt and necktie and below a coat as a part of most men’s formal wear.
The waistcoats worn with white- and black- ties are different from standard daytime single-breasted waistcoats, being much lower in cut (with three buttons or four buttons, where all are fastened). The much larger expanse of the shirt compared to a daytime waistcoat allows more variety of form, with “U” or “V” shapes possible, and there is a large choice of outlines for the tips, ranging from point to flat or rounded. The color normally matches the tie, so only black barathea wool, grosgrain, or satin, and white Marcella, grosgrain or satin are worn, although white waistcoats used to be worn with a black tie in early forms of the dress.
