Pieces from this Halloween tea set were made intermittently from 1908 through 1932. Pieces with this mark were made only from 1908 through 1913, so this is an early sugar bowl. These typically change hands for ~$350, so this seller left money on the table through the choice of offering this as a BIN, even with the minor imperfections described.
This is not a German-made porcelain item. It was made in Japan and has significantly less value than its corresponding German counterpart. This is an atypical Japan porcelain example as some of its characteristics are opposite of what is normally seen. Although the item appears to be overly knobby, and does looks disproportionate to the more elegant German design, this example looks heavy and clunky, cheap-seeming in that way, rather than the feather-light cheapness you would normally expect to see in a Japanese-made porcelain item. For a solid tutorial on how to tell German porcelain items from Japanese porcelain items, see page 119.
These great items sold almost precisely at their sustainable guide values. Neither the lidded sugar nor the saucer was marked, so one has to be on alert that the sugar wasn't actually made in Japan, thereby considerably lessening its value. (The Japanese never marked these Halloween porcelain wares, whereas the Germans more often than not did mark these wares.) The Japanese didn't make saucers, so the only question is whether the lidded sugar is German or Japanese. It is definitely the former based on its finish. The 3.25" saucer is devilishly difficult to find.