Is there any chance you could attach the file or a sample of it?

Let's name the fields so we can communicate better.

Sheet1: Product, Type
Sheet2: Type, Code

From what I can tell, this is essentially a one-to-many relationship with the key Type.

A few questions:
* Is it always 1:3 or did your examples just come out that way?
* Are there actually repeats of Product in the first table? Apple is listed twice.
* Maybe it doesn't really matter, but why are nuts1 and nuts2 distinguished?
* For the combined sheet, do you only want the Product listed once but the Type repeated for each Code?