SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids, 
  product_position_source.position AS position 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.storefront_id IN (0, 1) 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 7324 
WHERE 
  cscart_products_categories.product_id IN (
    89332, 89294, 89405, 89309, 89321, 89257, 
    89323, 89322, 89325, 86816, 89306, 
    89324, 89366, 89305, 89317, 89307, 
    89319, 89326, 89312, 89345, 89318, 
    89347, 89346, 89255, 89348, 89261, 
    89314, 89320, 89260, 89315
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01784

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "63.28"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 70,
            "rows_produced_per_join": 70,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.29",
              "eval_cost": "7.00",
              "prefix_cost": "14.29",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (89332,89294,89405,89309,89321,89257,89323,89322,89325,86816,89306,89324,89366,89305,89317,89307,89319,89326,89312,89345,89318,89347,89346,89255,89348,89261,89314,89320,89260,89315))"
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "nuie_scalesta_net.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 70,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "17.50",
              "eval_cost": "7.00",
              "prefix_cost": "38.79",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "17.50",
              "eval_cost": "0.35",
              "prefix_cost": "63.29",
              "data_read_per_join": "9K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`nuie_scalesta_net`.`cscart_categories`.`storefront_id` in (0,1)) and ((`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`))) and (`nuie_scalesta_net`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
86816 7326M
89255 7325,7143,7324,7153,7154M 0
89257 7143,7325,7324,7153,7154M 0
89260 7154M,7325,7324,7143,7153 0
89261 7325,7143,7153,7154M,7324 0
89294 7325,7143,7154M,7324,7153 0
89305 7326M
89306 7326M
89307 7326M
89309 7326M
89312 7326M
89314 7326M
89315 7326M
89317 7326M
89318 7326M
89319 7326M
89320 7326M
89321 7326M
89322 7326M
89323 7326M
89324 7326M
89325 7326M
89326 7326M
89332 7326M
89345 7324,7325,7143,7153,7154M 0
89346 7325,7143,7153,7154M,7324 0
89347 7154M,7324,7325,7153,7143 0
89348 7154M,7324,7153,7325,7143 0
89366 7326M
89405 7143,7325,7324,7153,7154M 0