These are original German army earmuffs. Very cool piece of German winter equipment. They fold almost completely flat to fit in a pocket or wherever. They are black on one side and red on the other side. They are in decent, wearable condition, but do show some wear with one of the hinges being a little bent up and the cloth separating a bit from the frame of one ear.
These are pictured in two 1930s catalogs. The earlier catalog from 1931 has the price is Pfennigs (Pf) while the other from the late 1930s has the price is Reichsmarks (RM).