This is a long-sleeved infant or toddler dress by the brand Carter's .
Here are the specific details:
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Color: A solid, muted dark blue or slate gray-blue.
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Bodice: The front chest area features an intricate, open-work floral lace overlay.
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Shoulders: There are small, sweet ruffle accents at the seams where the sleeves meet the body.
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Skirt: The fabric gathers just below the lace bodice in an empire-waist style, creating a softly pleated, flowy lower half.
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Sleeves: Long and made of a smooth, solid knit fabric matching the skirt.
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Condition: It appears to be brand new, as the original Carter's retail tag is still attached to the bottom right hem.