This looks like a gray/taupe faux-fur jacket or coat with a large fluffy collar and long fur trim.
Here’s a description you can use for eBay or another selling app:
✨ Gray Faux Fur Coat/Jacket – Stylish & Warm ✨
Beautiful gray/taupe faux-fur coat with a soft, fluffy texture and oversized fur collar. Features long fur trim along the front and sleeves for a luxurious look. Great for keeping warm while adding an elegant, fashionable touch to any outfit. Perfect for winter, special occasions, or a stylish night out. Condition: Gently used / good condition
Color: Gray/Taupe
Material: Faux fur
Style: Cozy, elegant, fashionable
Closure: Front closure
Size: [Add size]