This is a new carbide end mill in a SGS holder marked as 38174.  However, the end mill does not match the label.  There are no markings on the end mill to identify the manufacturer.  It seems to be a standard tapered end mll with a 1/8" tip, 3/8" shank, 1" LOC.  The overall length may be just a bit longer than 3.50" at 3.54".  Similar end mills have 7° taper but I don't have a way to confirm that applies to this one.