Acetate

Acetate is a chemically modified cellulosic: wood pulp is reacted with acetic acid and acetic anhydride to form cellulose acetate, dissolved in acetone, then spun as the acetone evaporates, so unlike viscose it skips carbon disulfide but it is more chemically altered than lyocell.

Acetate is smooth and silk-like and is generally considered skin-friendly, but the acetylation makes it more hydrophobic, meaning water-repelling, than other cellulosics. Standard acetate absorbs moisture poorly and does not wick sweat off your skin well, so it can feel clammy in heat or humidity, the opposite of how breathable lyocell or cupro behave. Newer branded acetate, Eastman's Naia, is engineered to wick moisture, dry fast, and breathe without applied finishes, and is marketed as hypoallergenic, so the wearer experience depends heavily on which acetate you have. Either way the fiber itself carries no carbon disulfide; your residue questions are again the dyes and any finishes on the finished garment.

Prefer branded Naia by Eastman for genuine moisture management and finish-free comfort, and look for OEKO-TEX STANDARD 100 on the finished garment; with plain acetate, expect lower breathability.

It is made from wood-pulp cellulose, and branded versions such as Naia use responsibly sourced and traceable pulp.