This is an antique panel from Japan that dates to 1900 - 1910 during the late Meiji period. This form of art is called Shibayama, which is an inlaid design using natural materials. Yours is a panel with pieced and carved bone and ivory. The image is of a samurai warrior. The style of carving into bone or ivory is called scrimshaw in the West. The pieces are laid into a black lacquered panel; the panel shows some condition issues. The estimate factors in the condition is based on actual recent past recorded auction sales of comparables. Retail 'asking prices' can be higher and vary.