Hi Cesar

I would suggest you write a vlookup to check the unique code against
each category. In another table create a list of all the unique
items. Then next to the item place its category name.

Then in cell B2 type this formula

=Vlookup(A1,MyTable,2,0)

Where Mytable is reference to the list of items and categories and 2
is the columns offset from the found item.

My concern with this suggestion is if you know how to do this with a
nested if statement then a vlookup should have occurred to you.

Take care

Marcus