Okay so this model is based on the ‘Deep Sea Girl’ version of Hatsune Miku from the Character Vocal Series 01: Hatsune Miku.
The Deep Sea Hatsune Miku is a figurine product by GoodSmile company with the scale of 1/8 priced at ¥14,815 (Before Tax) which will be released this September.
And there’s also the Deep Sea Girl song which comes first before this figurine.
Sorry I don’t follow Miku so I don’t know much about her although I have to admit this miku chibi version is really cute.
It’s also easy to assemble, requires only 2 sheets of paper. Model is made by Kyo