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It’s probably made of acetal, sometimes known as Delrin. Fusion 360 cad software has a gear profile generator add-on so if you can work out what the gear tooth profile is modelling a new one is fairly simple. The tooth profile is most likely to be metric module (or MOD). If you can measure the outer diameter and tooth thickness accurately you should be able to work out what specification yours is.
But, as @Brun says, getting a 3D printed part in an appropriate material will be the hard part. You could use a 3D sintering process to make a metal part. No idea how much that might cost, mind.
I'm having issues finding a replacement for this double spur gear. I imagine it's the kind of thing that is easy to make with a 3D printer. Anyway, I just fiddled about with a CAD image and it's all a bit fiddly because I'm on my phone. Is there a service that anyone is aware of whereby I can just send the gear to someone to reproduce?
It's for a small motor but has to deal with a decent load so bodging little RC gears isn't an option. Also means it'll have to be made of a material strong enough but I have no way of determining what exactly is it made of.