SELECT 
  category_id, 
  parent_id 
FROM 
  cscart_categories 
WHERE 
  parent_id IN(
    478, 198, 176, 178, 190, 182, 175, 197, 
    185, 191, 193, 199, 179, 186, 174, 194, 
    200, 180, 202, 187, 181, 195, 177, 196, 
    188, 479
  ) 
  AND category_id != 264

Query time 0.00030

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost": 0.021167735,
    "nested_loop": [
      {
        "table": {
          "table_name": "cscart_categories",
          "access_type": "index",
          "possible_keys": ["PRIMARY", "parent", "p_category_id"],
          "key": "parent",
          "key_length": "3",
          "used_key_parts": ["parent_id"],
          "loops": 1,
          "rows": 99,
          "cost": 0.021167735,
          "filtered": 42.42424393,
          "attached_condition": "cscart_categories.parent_id in (478,198,176,178,190,182,175,197,185,191,193,199,179,186,174,194,200,180,202,187,181,195,177,196,188,479) and cscart_categories.category_id <> 264",
          "using_index": true
        }
      }
    ]
  }
}