It's a small coffee cup whose handle is a moebius strip.
It is only attached on one side (where it is horizontal): I guess such a shape should be difficult to do without 3D-printing.
Oddly enough, it is quite ergonomic: put your thumb on the vertical part of the moebius strip, put the opposite horizontal part between your index and your medium, et voilà!
See
more Porcelain models here!