The eBay listing I found mine under claimed it was of "Goth interest".
Collector Gallery
Tiki Mug Design
Lucky Tiki Smoker Ashtray
in 9 collections
This ashtray is in the classic Lucky Tiki style and was probably made for the tourist trade. This example has cutouts in the eyes and nose to allow the smoke to escape. It is brown bisque with a black base.