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 = 7166 
WHERE 
  cscart_products_categories.product_id IN (
    90226, 90237, 90242, 90253, 90261, 90186, 
    85961, 90252, 90260, 90251, 90259, 
    90279, 90287, 90176, 90192, 90309, 
    90236, 90241, 85960, 90235, 90240, 
    90225, 90183, 90234, 90239, 90224, 
    90199, 90173, 90308, 90223
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00113

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "54.28"
    },
    "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": 60,
            "rows_produced_per_join": 60,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "6.28",
              "eval_cost": "6.00",
              "prefix_cost": "12.28",
              "data_read_per_join": "960"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (90226,90237,90242,90253,90261,90186,85961,90252,90260,90251,90259,90279,90287,90176,90192,90309,90236,90241,85960,90235,90240,90225,90183,90234,90239,90224,90199,90173,90308,90223))"
          }
        },
        {
          "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": 60,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "15.00",
              "eval_cost": "6.00",
              "prefix_cost": "33.28",
              "data_read_per_join": "960"
            },
            "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": "15.00",
              "eval_cost": "0.30",
              "prefix_cost": "54.28",
              "data_read_per_join": "7K"
            },
            "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
85960 7319,7193M
85961 7319,7193M
90173 7319,7193M
90176 7319,7193M
90183 7319,7193M
90186 7319,7193M
90192 7319,7193M
90199 7319,7193M
90223 7319,7193M
90224 7319,7193M
90225 7319,7193M
90226 7319,7193M
90234 7319,7193M
90235 7319,7193M
90236 7319,7193M
90237 7319,7193M
90239 7319,7193M
90240 7319,7193M
90241 7319,7193M
90242 7319,7193M
90251 7319,7193M
90252 7319,7193M
90253 7319,7193M
90259 7319,7193M
90260 7319,7193M
90261 7319,7193M
90279 7319,7193M
90287 7319,7193M
90308 7319,7193M
90309 7319,7193M