It appears to be a work by an artist named Matt Eskuche, made from white glass. He has made a series of glass themed after “trash”, like replicas of crushed soda bottles and cans, and started making pipes at some point.
Teenagers will often poke holes in a pop can to turn it into a makeshift pipe for smoking marijuana. This artist made a glass pipe to imitate that look. It's ironic because if you had a glass piece for smoking you would never use the inferior pop can method, and yet this is exactly the combination of those two different approaches.