So, is the hole in the top the bowl, or is it just a hole? You never answered.
Does the stem taper down flat like a mouthpiece as it appears?
If the answer is yes to both, then I'll say it's a contemporary homemade or studio hobbyist made piece. If the hole on the top is a straight hole and not an actual bowl then I'll say it's a small water pipe missing the stem/bowl piece. Looks a little too small for that though.
What are the dimensions anyway?