This is an injection-plastic kit of a science-fiction/anime item.
Neko Busou -- "cat weapons" -- is a new plastic model series from Bandai that started as an April Fools joke, and became reality thanks to popular demand! Fans of mecha kits like Gunpla and Frame Arms who also have an affinity for cats will love these. Each kit comes with one fully painted cat figure for you to weaponize to your heart's content.
This set's featured kitty is named "Kutsushita" (Socks), a black and white cat in a standing pose who is described as getting sleepy when he feels the heat of a motor. He's probably somebody's pet.
Kutsushita comes equipped with a cat-specific military-style jacket to which you can attach a variety of armaments to create your own weaponized kitty!