This costume is paired with sarong called Gonob from a variety of cloths, among them the Asap, Tuwit and Binidang. This attire can also be matched with Siam cloth or Sunduk.

The Asap cloth is dark blue, has design shaped in horizontal white line like the Binidang cloth, while at the end of the Asap cloth are found white stitches. The Tuwit cloth is black, nearly the same as the Asap cloth but with no design. Nowadays, both these cloths are quite difficult to obtain. 

The Binidang cloth is the art product of the Tempasuk Dusun Tindal tribe, made from wild banana called lanut or lamba, or pineapple’s veins. This cloth is coloured to become dark blue using tahum, a type of wild plant difficult to obtain nowadays. Binidang can last long due to the quality of the ingredients used in making the cloth. Nowadays, this cloth is difficult to obtain and replaced with velvet or cotton.

The Siam cloth is black made as Sunduk or head cover. There are white laces with red designs at the cloth’s both ends. This Siam cloth is difficult to obtain nowadays and only a number of elderly women still own it.

Kubaya Tungkat’s accessories are Kinokogis, Himpogot, Rantai Tembaga, Tombuku, Saring Bukala, Tanting-anting, Surud Amas, and Titimbok.

Kinokogis is the first decorative arrangement at the waist, comprising white lines of small cylindrical sized shellfish. This handicraft has a design of lines of small beads called Kinilong-kinilong. The finished combined design is called Tiningkolob.

Below Kinokogis is Himpogot or Botungkat made from a collection of small sized silver coins. This Himpogot is smaller than the Himpogot of the Sinipak attire.

Rantai Tembaga (copper chain) is the main accessory compulsory to be worn with Kubaya Tungkat. This chain is worn as the third arrangement after Kinokogis and Him pogot. However, other accessories can be matched according to the wearer’s taste.

Tombuku is buttons of golden coins from Europe obtained during the British rule in Sabah. This decoration is worn on the chest part as blouse buttons. Normally, Tombuku is only worn when attending joyful events and replaced with pin on normal days. 

Saring Bukala is bracelet worn on both wrists. This bracelet is handicraft product of the Bajau ethnic made from giant shellfish, also worn by the unmarried Dusun Tindal women. 

The Tanting-anting (earring) accessory, made of copper or silver, was previously worn by unmarried Tempasuk Dusun Tindal women. 

Titimbok is hair bun pin made of copper with a number of small coins decorating the wearer’s hair. Sometimes Titimbok is made as decorative item for Kubaya Tungkat at the joint chest part of the blouse above Tombuku. Titimbok is usually worn when attending joyful events or weddings. Only one set is worn daily while two or more sets for weddings.

Surud Amas is comb made of gold pieces or golden plated iron and crafted. This comb is normally worn as additional accessory on the hair of unmarried women but not compulsory. The comb was introduced by the women of the Kota Belud Bajau ethnic.

Kubaya Tungkat has similarities with the Tuaran Dusun Lotud traditional attire. The difference is the sleeve of the Tuaran Dusun Lotud’s attire is much shorter, up to above the elbow, and expanded at the upper arm. The Kubaya Tungkat’s sleeve is much longer up to beyond the elbow and not expanded.