SELECT 
  category_id, 
  parent_id 
FROM 
  cscart_categories 
WHERE 
  parent_id IN(
    501, 289, 495, 500, 304, 498, 305, 288, 
    287, 166, 223, 224, 179, 177
  ) 
  AND category_id != 264

Query time 0.00031

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.01729158,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_categories",
          "access_type": "range",
          "possible_keys": ["PRIMARY", "parent", "p_category_id"],
          "key": "parent",
          "key_length": "3",
          "used_key_parts": ["parent_id"],
          "loops": 1,
          "rows": 28,
          "cost": 0.01729158,
          "filtered": 100,
          "attached_condition": "cscart_categories.parent_id in (501,289,495,500,304,498,305,288,287,166,223,224,179,177) and cscart_categories.category_id <> 264",
          "using_index": true
        }
      }
    ]
  }
}

Result

category_id parent_id
174 166
175 166
177 166
196 166
478 166
479 166
178 177
179 177
180 177
181 177
182 177
224 223
225 223
226 223
227 223
288 287
304 287
289 288
450 289
305 304
448 304