I don't know who made this boat. There is no maker's name on the box or the item itself. In both cases it just says "MF 418 Made in China".
It has been suggested that this is an Authentic Models Miss Behavin II. I can't find it on their web site but maybe it's a discontinued line. I assume it was sold by many different retailers under different names.
It is a fairly typical pop-pop boat with a diaphragm type boiler/engine. The candle holder is unusual in that it is designed to hold a 40mm long candle in a horizontal position. The rudder is plastic instead of the more usual bent tin.