I do not know where this was made or what it is made from although I am sure that collectors will recognise the style. It has an oriental possibly Japanese look and while I do not think that it is made of ivory or bone it certainly seems to be imitating that. I therefore think it is probably made from ivorine, celluloid or vegetable ivory.
The winder takes the form of a sort of barrel shape with a top and bottom section which are etched in a rope design at the edge with a representation of a tape measure going round just below the edging. The top and bottom then have an identical circular design with a bobble in the middle through which is threaded a fine silk rope. I presume that this is so that the measure can be worn around the neck or attached to a belt.
The centre panel of the barrel has an attractive oriental looking design of foliage and flowers. There is a slot through which the handle of the tape measure protrudes. The tape itself is made of I am not sure what, something slightly fibrous, possible paper. On side is in inches, the other in cms. The other end of the barrel seems as if it may open or turn also but I have not forced it to try.
This is a very attractive little item for those who like of sewing collectibles. I am sorry I do not know more about it but I have described it as best I can!
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Thank you for looking.