I don’t have an eBay store. Will the plugin import eBay categories then?
No, the Import from eBay to WooCommerce add-on can only import store categories – not the official eBay categories.
The eBay category tree consists of about 20.000 categories, sometimes more than five levels of subcategories deep. You probably would not want your WooCommerce categories populated with with that kind of category hierarchy - and since professional sellers usually to have an eBay store with a tailored hierarchy of store categories, the importer will migrate this hierarchy to WooCommerce.