designing a simple database
Personally I would create between 3 tables. Of corse you could also put the descriptions in another own table but if the parts table doesn´t get really big in future I personally don´t see the benefit...

table 1: the parts
table 2: the manufacturer names
table 3: the category (Dirt or ATV-UTV)

  ---------------------------------------------------------------------
  |PartNo | Price| StockStatus | Description|manufacturerId|categoryId|
  ---------------------------------------------------------------------
  | 56    | 25$  | In stock    | Repair Kit |1             |1         |
  ---------------------------------------------------------------------
  | 21    |76$   | In stock    | Bearing Kit|3             |1         |
  ---------------------------------------------------------------------
  | 99    | 54$  | Not In Stock| Repair Kit |1             |2         |
  ---------------------------------------------------------------------


manufacturer table

      ----------------
      |id(PK) | name | 
      ----------------
      | 1     | mazda|
      ----------------
      | 2     | honda| 
      ----------------
.
.
.


category table

  ------------------
  |id(PK) | name   | 
  ------------------
  | 1     | ATV-UTV|
  ------------------
  | 2     | Dirt   | 
  ------------------


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.
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And then you can query them using JOINS

SELECT p.*, m.name AS Manufacturer, c.name AS category FROM parts p
LEFT JOIN manufacturer m ON m.id=p.manufacturerId
LEFT JOIN category c ON c.id=p.categoryID