*********** Seems to hard for the people in hear, i ll try to make it easy and hope someone can help:

here is a Data Sample and as you can see it has repeated items.

=============================================
Division--------------SubDivision------------Item----------------Code------
=============================================

Non-Course---------Wood-------------------Material-------------ABC-Mat
Course--------------JavaScript--------------Book-----------------AMC_Bok
Course--------------Visual Basic------------Book-----------------SDE_Bok
Non-Course--------Lights-------------------Screw---------------SCR-SH10
Non-Course--------Lights-------------------Bulb-----------------ASI-5656
Course-------------JavaScript---------------PDF-----------------IDJ-9856
Course-------------Visual Basic-------------PDF-----------------LSO-852
Non-Course-------Wood--------------------Color----------------AJSIO-954