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.