This is a posable action figure from the Nendoroid series.
From the GoodSmile Company website:
From the popular anime series "IS" comes the fourth Nendoroid from the series, Laura Bodewig! She comes with three expressions including her standard face, a shouting expression for combat scenes as well as a more ladylike embarrassed expression. Her eye patch is made as a separate part that can be attached and removed from any of the expressions!
Optional parts include weapons such as a combat knife and pistol allowing for combat scenes suited to her militaristic personality. She also comes with a blueberry crêpe as well as a "IS" activated left arm part! Special parts to recreate the running pose in the ending theme are also included.