A Totenkopf or 'Death's Head' zinc alloy belt buckle. Produced by the Okutani Corporation.
Have tried to discover more about the actual origins of this buckle, but there is very little information - other than the fact that it was produced by the Okutani Corporation between 1992-96.
Several sources have alluded to it being a product of the 1990's Swedish Black Metal / Hardcore band 'Totenkopf'. But, this is seemingly false as Okutani weren't producing buckles / merch exclusively for bands in that time period. Moreso manufacturing products designed for the counter culture / alternative lifestyle market.