Known right now only as part number ET-Y0324, it may well be something that a lot of mobile VR users will be holding in their hands in the (possibly near) future. First spotted by Sammobile, ET-Y0324 appears to be a wireless handheld controller for Samsung's Gear VR headset, according to a filing with the U.S. Federal Communications Commission.
Samsung told Fast Company that it doesn't comment on unreleased products, although it's pretty clear from the FCC filing that the controller is from the Korean company and for the Gear VR, but it doesn't include detailed imagery or description. So it's hard to know exactly what it is or how it'll work. But assuming the filing is about a soon-to-be-released product, it's likely to allow users to point and select items in VR, as well as other one-handed gestures and selections, much as users can do with the controller for Google's Daydream View headset. Variety posits that the new Samsung controller could enable tracking of users' hands, something that's not really possible with mobile VR to date.