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This item measures 7" wide 3 1/2" high 13 1/4" in total circumference.
It seems to me to be some kind of drum/instrument. Bone and animal hide, perhaps? The holes may be for acoustical purposes? Very primitive, native? Where did you stumble upon it? That might help you. Nice piece.
I also found a shoe made out this too, at the Goodwill!
Here's the shoe
I do not see your shoe?
Here's the shoe.
Shoe is in a new post, which is where it should be.