It's an image of two rectangular shaped tags hanging from round necklace. The tag in front is overlapping the tag in the back and appears to have small writing on it.
This Dog Tag icon is made in Material Design style
developed by Google. This style is based on extremely simplified shapes, thin two-pixel lines, and is optimized for 24x24 px. Unlike other vector icon packs that have merely hundreds of icons, this icon pack contains 5,700 icons, all in the same style and quality.