Thank you for submitting your item for appraisal. This appears to be a 20th century Netsuke, depicting a Noh actor with long hair and a rotating face, show an indifferent face or a demon mask. The material does not show the internal structure of ivory, the so called Schreger lines, which is an indication that it is in fact a carved tagua not, commonly described as "vegetable ivory". The carving is indistinctly signed 王手(?). The estimate is based on similar non elephant ivory items offered or sold at auction.