I don't know. But it's got hair or fur, or maybe silk (but I doubt it) held together with some sort of yucky dried goop.
Reminds me of a hairball yacked up by a cat, or a trichobezoar cut out of someone's stomach. It also looks a bit like a moth's cocoon. Or a close up of a low quality beaver felt hat. Nothing Abraham Lincoln would wear.
That's my line of thought, but I don't know.
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