Name: All-Purpose Goggles
Description (include how it works): The goggles are a very high tech piece of technology. First off, they are pretty damn hard to break, able to withstand extreme temperatures at both ends of the spectrum, blunt force up to 150000 Newtons, being submerged underwater indefinitely, and electrical/acidic/weather/etc damage. They provide the user with some very nifty abilities. The more basic functions include night vision, x-ray vision, and infrared. Its more advanced functions include being able to a) analyze any piece of machinery and break it apart into blueprints for the user to better understand, and b) see and analyze reiatsu particles (basically grants the user Urahara’s keen observational skill).
Application: Being able to see and analyze reiatsu particles is great for learning, and also good for a skilled user who can manipulate his own reiatsu in such a way to directly negate whatever reiatsu attack is aimed at him.
Restrictions (if applicable): None. Pretty useless for a comparatively unskilled user though.
They look like an engineer's goggles
http://blog.martincrownover.com/wp-content/uploads/2008/12/tf2_engineer_closeup.jpg