This is the chest piece for the Warden Commander Armor Set.
The armor will improve (e.g. go from iron to dragonbone) if stored in the party storage chest (consoles only). To upgrade the material of the armor on the PC, it must be sold to either Levi Dryden or Mikhael Dryden. Its tier will be altered after reopening the merchant's inventory and it can then be purchased for the new price.
This armor will not be transferred into Awakening. Or the DLC Golems of Amgerrak* or Witch Hunt [*sic]