Looks like this little raccoon found a yummy acorn to snack on.
From the Japanese toy company, Yell, it's the Funwari ("fluffy") Zoo NomNom series! 8 adorable critters munch on a snack. They're the perfect size and shape to fit in your hand and their round shape makes it fun to pile them on top of each other.
The raccoon measures 4.25" tall (without ears), 5" deep, and 4.25" wide.