This hankerchief is made of fine cotton. It is marked Elle Homme in the center and each corner. The center is like a sunburst of nautical flags. I have never seen a rectangular hanky before and this could be meant as a placemat however the weight of the fabric is the same as a man's hankerchief.
I don't know when this was made but it has never been used. No damage or stains. It is 13½ x 20 inches. The colors are gray, cream, sand, red, white and navy.