This is a lovely small Burmese lacquer box decorated with “yun-de” incised decoration, painstakingly executed by hand, one color at a time. The design features what I believe are guardian lions ("chinthe"; the equivalent to "foo dogs" in Chinese culture) repeating around the perimeter of both top and bottom halves of the box.The solid orange/red lacquer handle at the center of the top makes this box particularly nice, with a circle of fine lines around it for emphasis. I'd guess this piece dates to the first half of the 20th century. 

The lid of the box shows some age, apparent by comparing the black lacquer on the top of the box (a bit faded/dulled) with the black lacquer underneath, which is pure shiny black. There may also be a bit of warping to the box itself such that the top and bottom aren't exactly flush. No real matter, I think, and the interior lacquer is in excellent shape. The box measures 4 1/2" across x 3 1/2" tall.