This is a posable action figure from the Nendoroid series.
From the Good Smile Company website:
From the popular browser game "Kantai Collection -KanColle-" comes a Nendoroid of the fourth Akizuki-class air-defense destroyer - Hatsuzuki! She comes with three face plates including her standard expression, a sidelong glance as well as a smiling expression. Just like Akizuki, her Choujuusenchihou-chan 10cm gun turrets can be detached and displayed on their own.
Nendoroid Hatsuzuki comes with both turret firing effect parts as well as torpedo firing effect parts allowing you to recreate a variety of combat scenes! Other optional parts include a plate with a cutlet for her to hold, a canteen as well as the sugar candy she received from Isuzu! She even comes with a utility boat in case of emergencies, allowing you to recreate all sorts of situations in Nendoroid size!