United States, war between the States 1861-1865. This is a standard Union Infantry Color, or standard bearer charging into battle.
He wears a dark blue short coat and Kepi, light blue trousers, standard boots pack and blanket roll. He carries a tin metal canteen and a cartridge pouch. He is holding up an unusual naval service revolver, oversized. This may have been a dubious armament, but it makes for an interesting depiction of a toy soldier.

The base for this soldier is cast along with the legs and lower torso, then assembled with the upper half, primed, and painted with multiple coats of enamel. Then the whole is clear coated with gloss acrylic for the “True Toy” painted effect on a 54mm toy soldier casting.