Kato 23-240 N 3-Stall Roundhouse by Kato For age 8 or over N-GAUGE Japan Import Model : 23-240 KATO is a Japanese company that plans, manufactures and sells railroad models. It is one of the leading manufacturers to sell railroad model. KATO sticks to its own production and develops many models not only in Japan but also overseas. Various technological developments are being made to make models that are more realistic, and they are highly appreciated from overseas.