This is a plastic military vehicle model.
"Dragon Armor" is a series of 1/72-scale pre-assembled AFV models made of die-cast metal and plastic. Each highly detailed model is beautifully painted, marked and weathered. These are authentic scale models, quite different from the inaccurate die-cast toys some die-cast car model manufacturers offer. Each model comes packed in a transparent plastic case.
This model depicts a "hybrid" Sd.Kfz 181 Tiger I of the s.Pz.Abt. 506 as it appeared in the Ardennes in 1944. This "hybrid" Tiger features characteristics of both early and late production Tigers, such as the early production cupola, driving light locations, and large idler wheels, and the late production steel road wheels, as well as a lack of zimmerit, also a feature on early production vehicles. Having said all that, it appears to be simply an early production Tiger that has had its rubber-rimmed road wheels replaced with the later steel wheels. And there's your hybrid Tiger!