It's a 2.5 inch 3G Android phone. http://www.cwell-hk.com/products/SOYES_XS11.aspx
Lots of small Android phones are in the recommended section on cwell-hk in the $40 range.
Which is surprisingly usable, but there are some apps that don't work.
I also wouldn't actually log into anything unless you're ok being pwned. No security patches, plus sketchy cheap as dirt chips running it.
You can also not type on it. Maybe a sentence, but it'll take you 3x as long if not more trying to correct typos. If you do any text based communication, you're going to have a bad time.
Overall, not worth it.
Considering how much USA cell companies are trying to kill 3G, and the fact that 4G/LTE has been around for over a decade now... I'm not sure this makes sense for anybody any more.
There's definitely been cases of spyware locked onto chips in clever ways. Not good for 2FA.