This is most beautiful and rare find, the crème de la crème of bonnets.  It is most certainly French and made in the 19th century.    It is made of exceptional materials.  The front has creamy silk satin pleating framing the front.  The back also has gorgeous pleating with a beautiful matching silk satin bow at the neck over delicate French lace and a row of gathered silk satin neck ruffle.   The top is decorated with rows of gathered lace and cream silk satin ribbon with a pink and blue silk ribbon making it a versatile bonnet to match with an outfit.  It measures 12” around the front from one end around the top to the opposite end.  It will provide that final touch for that special French bebe.  I tried it on a 23” Jumeau and a 25” Schmitt and it fit both.