As children across the city and state head back to school this week, retailers are ready for another season of dressing the tykes. “The big trends are corduroys, accessories, and bags,” Anna Bingemann, a stylist and spokeswoman for Old Navy, said. “For little girls, layering is big.

Boys are wearing vintage style T-shirts. And over it, they’ll wear an unbuttoned striped shirt.”

According to Macy’s fashion spokeswoman, Elina Kazan, the most important items for girls are jeans. “Their durability is key,” Ms. Kazan said. “You can embellish them with fraying or with belts. You can never have enough pairs of jeans.”

Ms. Kazan added that belted sweaters and wrap cardigans are also must-haves for the little ladies. The most trendy of schoolchildren will have to have a high-end name on their sweater tags. American Rag, Phat Farm, Sean John, and J. Lo labels are all popular this year, Ms. Kazan said.

One high-end label, Replay & Sons (a division of the Italian label Replay), focuses its attention on all-natural materials for its children’s line. “We have a philosophy about materials,” Thierry Andretta, the president of Replay USA, said. “Everything that comes in contact with children’s skin is natural. We use cotton, wool, and cashmere.”

The Replay & Sons line features a mixture of bright, solid colors such as pink and red, and vintage prints. “There are some colors that cannot go out from a kids’ line,” Mr. Andretta said. “You cannot take away the value of pink from a girl.”

After all this consideration about what to wear, what is the one item that both boys and girls should have this season? “Hats,” said Ms. Bingemann. “Even where uniforms are standard, you can accessorize with hats.”