The image is depicting a funnel-like object. The object is segmented into two portions, the bottom shape is rectangular and asymmetrical whereas the top half is more of a trapezoid shape with rounded corners.
This is a Filter icon. It is available in PNG and vector. Downloading is free for PNGs up to 100x100px.
Idea of Filter Icon by Justin Morrow
We've received the idea on January 31, 2012 and created the icons on February 29, 2012