Oracle 11g Release 2

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CREATE TABLE material_info
    ("MATERIAL" varchar2(10), "COUNTRIES" varchar2(14))
;

INSERT ALL 
    INTO material_info ("MATERIAL", "COUNTRIES")
         VALUES ('HX345TY', 'US,IN,SG,CN,JP')
    INTO material_info ("MATERIAL", "COUNTRIES")
         VALUES ('MXT15WO', 'SL,AU,IN,US,AF')
    INTO material_info ("MATERIAL", "COUNTRIES")
         VALUES ('UIY7890#RT', 'UK,US,IN,SG,PK')
SELECT * FROM dual
;
3 rows affected

select material,
       regexp_substr(countries, '[^,]+', 1, level) countries
  from material_info
connect by level <= regexp_count(countries, '[^,]+')
and prior material = material
and prior sys_guid() is not null;


MATERIAL
COUNTRIES


HX345TY
US

HX345TY
IN

HX345TY
SG

HX345TY
CN

HX345TY
JP

MXT15WO
SL

MXT15WO
AU

MXT15WO
IN

MXT15WO
US

MXT15WO
AF

UIY7890#RT
UK

UIY7890#RT
US

UIY7890#RT
IN

UIY7890#RT
SG

UIY7890#RT
PK

MATERIAL	COUNTRIES
HX345TY	US
HX345TY	IN
HX345TY	SG
HX345TY	CN
HX345TY	JP
MXT15WO	SL
MXT15WO	AU
MXT15WO	IN
MXT15WO	US
MXT15WO	AF
UIY7890#RT	UK
UIY7890#RT	US
UIY7890#RT	IN
UIY7890#RT	SG
UIY7890#RT	PK