SELECT 
  category_id, 
  parent_id 
FROM 
  csscart_categories 
WHERE 
  parent_id IN(
    235, 198, 176, 178, 190, 255, 182, 175, 
    197, 236, 185, 191, 193, 199, 240, 179, 
    186, 174, 234, 194, 200, 180, 238, 202, 
    187, 181, 195, 177, 237, 196, 188, 254, 
    189, 263
  ) 
  AND category_id != 264

Query time 0.00040

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "20.20"
    },
    "table": {
      "table_name": "csscart_categories",
      "access_type": "ALL",
      "possible_keys": [
        "PRIMARY",
        "parent",
        "p_category_id"
      ],
      "rows_examined_per_scan": 84,
      "rows_produced_per_join": 53,
      "filtered": "64.29",
      "cost_info": {
        "read_cost": "9.40",
        "eval_cost": "10.80",
        "prefix_cost": "20.20",
        "data_read_per_join": "140K"
      },
      "used_columns": [
        "category_id",
        "parent_id"
      ],
      "attached_condition": "((`demoecarter_pos`.`csscart_categories`.`parent_id` in (235,198,176,178,190,255,182,175,197,236,185,191,193,199,240,179,186,174,234,194,200,180,238,202,187,181,195,177,237,196,188,254,189,263)) and (`demoecarter_pos`.`csscart_categories`.`category_id` <> 264))"
    }
  }
}

Result

category_id parent_id
176 175
178 177
179 177
180 177
181 177
182 177
199 196
185 175
186 175
187 175
188 175
189 175
190 174
191 174
194 174
193 174
195 174
197 196
198 196
200 196
202 175
235 234
236 234
237 234
238 234
240 234
255 263
263 254