Being an ex-smoker it appears to be a bakelite or celluloid cigarette box for a pack of non-filter smokes. The lid just slides on top. The insignia looks like holes were drilled and pins placed through and bent over. Definitely a nice G.I. bringback!!
The case could be German itself with the pins added by the GI. These were used by both sides as waterproof containers. My Dad had one in the War that was a little different and clear he bought in England. We had them also when I was in the Army but made of clear plastic.
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