No expert here either, but I agree, maybe new, probably old horn, with new carving.
Looks to me like the carving was done with a Dremel tool. Magnify it up and look close at the lines. The tiny round dots are from the cutter head of the tool. Old original artwork on horns was usually cut with a knife type blade of some sort, and the lines look like it.
In the 1970s, 80s, adding scrimshaw to old original horn products was pretty popular. Maybe still is today, I don't know.
A close look with a 10 power or so glass should answer your question. Look at it through a microscope and you might be able to see the cutter rotations!
Or send it to Louie and let him look at it!