JSFiddle - React, Tailwind, and code Playground

JavaScript

const source = [ 
  ["Polymeric", 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, "Vehicle Graphics (Basic)"],
  ["Cast", 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, "Vehicle Graphics (Part Wrap), Vehicle Graphics (Full Wrap)"],
  ["Polymeric", 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, "Vehicle Graphics (Part Wrap)"]
];


source.flatMap(([key, value1, value2, value3, value4, value5, value6, value7, value8, value9, value10, value11, value12, value13, value14, value15, value16]) => { 

  const values = value16.split(', ') 

  var hjk = values.map(singleValue => [key, singleValue])
  console.log(hjk);
})