K140.  Iron sukashi tsuba.  7 x 7.2 x .3 cm at the very slightly raised rim.  The nakago hitsu-ana is.9 x 2.8 cm.  A former owner has left a tag that gives the mei as Naotomo; not sure what comes before that.  The gold inlay Kao is a nice touch.  If I had to give a guess as to the theme, maybe the elaborate head wear that Shinto or Budhist priests wear in Japan.  Condition is excellent.  $350.