Option Explicit

Sub parser()
    Dim FSO As Object, ts As Object, Mypath As String, arrstr, i&, ii&, a, s
    Set FSO = CreateObject("Scripting.FileSystemObject")
    Mypath = "C:\Downloads\1.xml"

    Set ts = FSO.OpenTextFile(Mypath, 1)
    arrstr = Split(ts.ReadAll, vbCrLf)
    ts.Close

    Application.ScreenUpdating = False

    For i = 0 To UBound(arrstr)
        s = Trim(Application.Clean(arrstr(i)))
        If Len(s) Then
            a = Split(s, "=""", 2)
            Select Case a(0)
            Case "<category id": ii = ii + 1: Cells(ii, 1) = Left(a(1), Len(a(1)) - 1)
            Case "parentId": Cells(ii, 2) = Left(a(1), Len(a(1)) - 1)
            Case "brand": Cells(ii, 3) = Left(a(1), Len(a(1)) - 1)
            Case "cnt_avail": Cells(ii, 4) = Left(a(1), Len(a(1)) - 1)
            Case "cnt_notavail": Cells(ii, 5) = Left(a(1), Len(a(1)) - 1)
            Case "min_price": Cells(ii, 6) = Left(a(1), Len(a(1)) - 1)
            Case "url": Cells(ii, 7) = Left(a(1), Len(a(1)) - 2)
            Case "</category>"
            Case Else: Cells(ii, 8) = a(0)
            End Select
        End If
    Next

    Application.ScreenUpdating = True

    MsgBox "OK", vbInformation
End Sub