This is a head tube that allows you to convert your bike into a 1 1/8 tapered fork. This creates significantly more rigidity and opens up options for modern forks. With this headset, you'll likely need to trim it to fit the bottom bearings flush. Don't let that cut deter you from buying one, as this is a phenomenal upgrade for your bike. There is a notch on the bottom insert which when followed by a dremel or hacksaw removes 3mm and leaves 5mm. Normal seat depth of the head tube bearing. In my photos you can see the result along with the tools needed to remove and install the headset. All assembled under $10, no Dremel. Buy it! You will not regret it!
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