Bandit Scalps don't have any particular use, except to be sold for 50 gp for every scalp to the Flaming Fist Officer Vai at the Jovial Juggler in Chapter 3 or later, or to other stores across the Sword Coast. They are dropped by bandits and Chill hobgoblins. This item appears in Baldur's Gate and Baldur's Gate: Enhanced Edition.
In-game description
“ | This is the scalp of a bandit. Perhaps worth more to the right person. | ” |