A t-shirt, this, sure — but only if you want to be all technical about it. See, it's a t-shirt from an alternative history of t-shirts, where rather than from about 1950 racing to the bottom — the basic bunking with socks and smalls — it became instead a classic, enduring, and crowning measure for traditional knitting.
The neck is made of two pieces, which lap over each other at the sides, where they are linked by hand — see the faint cabling — onto the body and form a teardrop corner as they join the shoulder seam. It serves to give the neck great structure, a certain convexity, to maintain shape when under other articles.
It's heavy for a t-shirt, being two-ply in weight. Two ends of yarn, that is, of, in this case, cotton. Sturdy enough to be worn by itself without further adornment, then, but still sufficiently fine under, say, a casual shirt. Good under a tailored jacket, too, where it makes not wearing a shirt not an over-casual cop-out.
The t-shirt is entirely hand-linked — meaning that, where the neck joins the body, or the sleeve joins the neck, there is no discernible seam or bump. Just a flat, smooth, every-tiny loop-of-yarn-looped-by-hand-and-knitting-needle-onto-the-next-one link. It's as deliberate and skilful as it sounds.
The yarn is high-grade 16/2 Ne cotton, combed and spun on traditional ring frames (as in, ring-spun) in Lancashire. It is an uncommonly soft yarn, and makes for a t-shirt which has a warmth to it, thus is comforting on cool days, but is also light and springy to come in useful all through the summer, as well.
There are two shades of cotton yarn at play here — light and dark beige. They're evenly distributed throughout the knit, as the strands of yarn are twisted together prior to knitting. You thus get a good, satisfying melange — enough to keep the eye occupied, but not so much as to distract.