This is Katsura Kotaro, a kid version from Gintama tribute gallery collection.
Standing at only 14cm, this is a fairly small figure, but as this is a pre-teen version of an adult, the 14cm height makes sense. While its scale is more like 1/10, these children figures can be displayed with 1/8 figures without looking too much awkward.
And, while the figure quality isn't outstanding, the simple design of this figure means the overall quality is acceptable. Priced at around 25 ~ 40USD, it's worth the price.