TC-500E Up/Down Converter, which is a voltage transformer designed for converting electrical voltage between 110V and 220V. It allows you to use electrical appliances designed for one voltage (e.g., 110V) in regions with a different voltage (e.g., 220V), and vice-versa. This specific model has a maximum capacity of 500 Watts (VA). It can convert voltage in both directions (up and down).
eBay