A photo of the reverse of the 42nd Inf. Div. SSI would help to date it. From what I can see, it looks to be post ww2.
The mermaid is indeed one of the many designs sometimes worn on the inside of the cuffs, quite unofficially of course, on the US Navy enlisted jumper. Impossible to date with certainty as they were worn for many years throughout most of the 20th century.
CB
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