Harmony Kingdom did make some Mermaid pieces for Disney, carved by Disney Artists.

 

They were Defiant Daughter, Mermaid Lagoon, Part Of Your World and Under The Sea.

 

Edition sizes and prices can be found at: http://harmonykingdom.com/PiecesSub/PieceCollections.asp

 

Just click on "Disney".

 

One of my grandaugher's loves the Mermaid movie and has several mermaid costumes 

 

Have a Great Week!!

Marv