This is a pre-teen version of Sataka Gintoki from Gintama. There are few kid versions of Gintoki. I believe there are three, two of which are produced by Banpresto. The third one is by Megahouse. Obviously, the Megahouse version is going to be superior in quality, but I chose this one because I felt it had a better pose and colors.
Because this is a brutally simple figure, there isn't much for things to go too wrong. The quality overall is alright. It's probably not on par with the Megahouse version, but I'd wager that there isn't much of a difference that warrants 120 USD difference. Yes, this figure can be sourced as low as 20 USD whereas the Megahouse version will cost well over 120USD.
Addtionally, Banpresto has produced all four figures of the tribute series (Kid version of Gintoki, Takasugi, Zura, and finally the teacher). Therefore, for me, it was only logical that I purchased this for proper scaling when displayed together. Finally, I am quite pleased with the overall quality. Like I said above, because this is a really simple figure, there isn't much to go wrong.