Penguin Flipper

The Penguin Flipper is the Arctic Plains' contribution to VV: Ultimatum's roster of species-specific Hollow parts: kill a Penguin-type Hollow and its flipper can drop as a material. It is one of the few common parts with a region explicitly attached - the Arctic Plains, the game's level 40+ cold zone - which makes it a later pickup than the Outskirts parts despite the identical Common rarity.

Mechanically it behaves like its siblings: droppable to other players, storable in the bank, and sellable for a modest 10. That puts it in the low-middle of the parts economy - above the 8-coin Electric Core and Scorpion Venom, below the 12-coin Monster Iris and well under the 18-coin Mantis Thorax.

As with several of the newer parts, crafting uses are not yet documented: the community page is marked in-progress and lists no recipes, and broader materials coverage only confirms the drop pattern. Since you cannot even reach the Arctic Plains until deep into progression, most players will accumulate flippers passively while farming the region for things that matter more - Rogue Commander spawns, Frost Alloy, Quincy questline items. Bank a small stack against future recipes and vendor the rest.