USA. Double Eagle - Coronet Head. $20 Liberty 1873-S. Closed 3. PCGS MS61 / CAC.
San Francisco.
With only about 250 pieces surviving in mint state is scarce in grades up to MS61 and rare above.
This one, CAC certified, is definitely a high MS61 not so far of a MS62.
Gold. 34 mm. 33.44 gr. (900‰).