This is a somewhat mysterious item.  It's definitely the shield from the Disney version of Hercules, but I can't find any reference to the specific doll it came with.  It's scaled for a 12" (GI Joe size) doll/figure, but the Hercules dolls I've seen don't seem to come with a shield.   It's about 4" tall and should work with most 12" dolls (quarter shown in pics for scale).    It's made of fairly heavy vinyl and seems to be of good quality.  Engraving on the front is a stylized lion, but could be a dragon or a sea serpent.  A little scuffing on the front, for a battle-used look!