This is a 1/8 Kiddy Grade Éclair cold cast from FUNimation. It was a garage kit originally released in July 2003 in Japan with a MSRP of ¥9,800. This one was sold as a pre-painted cold cast by FUNimation USA.
1/8 Kiddy Grade Éclair (ガレージキット 1/8 エクレール). Original sculptor みすまる☆ましい.
Here’s an 2D illustration of Éclair.