The KHAKI SHIRT L/S (MODIFY), also known as the Officer's shirt, is crafted from high-twist yarn cotton twill. The full-button front is secured with nut buttons. This silhouette is a more casual, contemporary update on vintage Officer’s shirts that is slightly shorter in overall length allowing for more versatile styling and the option to wear untucked.

Many khaki officer shirts featured epaulettes, which served to indicate rank and secure equipment such as shoulder belts. These shirts were standard issue for all Army and Air Corps personnel throughout the war. Early in the conflict, particularly in the Pacific theater, "Khakis" were used as the warm-weather field and combat uniform until they were replaced by HBT uniforms, such as the M-38 shirt.

The khaki color associated with this shirt has a history that begins with the British Indian Army of the 1800s. Similar to American soldiers fighting in the Spanish-American War, the British military was equipped with a uniform that could not withstand the sweltering climates. Sir Harry Lumsden, the founder of the Corps of Guides in India, and his subaltern William Hudson are credited with first introducing the khaki field uniform to the British Army. Lord Napier referred to the Corps of Guides as "the only properly dressed light troops in India." This initial khaki uniform was made from either twill linen or cotton in a drab brown that blended into the environment. The word "khaki" itself comes from Urdu, meaning 'dust-colored.' This khaki uniform would eventually be adopted by all regiments, either in service or summer dress.

The khaki shirts came in various shades, and this particular one is representative of those worn in the Pacific. Archival images show these shirts being worn in places like Tarawa, often paired with khaki pants such as the TROUSERS, COTTON, KHAKI, 1941.