I like it, this type I believe was found on prewar M35 and M36 tunics, known as the third type that was used on M35 and M36 and introduced February 5th, 1939?
Here is a similar eagle on wool backing on the tunic of an officer. Putting them on a wool backing before sewing them onto a tunic gave them a chunkier, 3D look when compared to those sewn directly onto a tunic.
The eagle you have is a second pattern flatwire eagle mainly used on the waffenrock. It was also used by NCO's and Officers on combat and walking out dress uniforms. The dark green material behind the eagle is base cloth as Mark pointed out. This was done for both first and second pattern flatwire breast eagles before they were put on the waffenrock. These eagles are also seen on the loose without the backing cloth.
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