This sync can be done by using Magento Category to NetSuite Add/Update flow in Celigo.
The product categories in Magento is as shown below.

To sync this category into NetSuite, perform mapping in celigo as shown below.

Then run the flow and verify the sync in NetSuite by navigating to
Customization> Lists, Records, Fields> Record Type> Celigo Magento 2 product Category
Then we can see that the categories are synced to NetSuite as shown below.
