What an amazing juxtaposition of the abstract and personal. I've never seen anything like this before. Is the hood left on for some time, or is it a temporary dressing? This is very affecting.
Most typically new items are made for New Years, but can be done at some other special times of the year, or indeed whenever anybody feels moved to make and provide them. Some Jizo statues receive new duds regularly, and some seem to have been going for years and years without any new garments.
At this particular temple all of the Jizo statues receive their new hoods and bibs each year as individually hand-sewn items produced by a local woman who does it as an act of religious dedication in memory of her son who was killed in a traffic accident.