CREATE TABLE #d(
HTS_NUM CHAR(4),
Ctry CHAR(2),
GA_REQ_CODE CHAR(3)
);
GO
INSERT INTO #d VALUES ('1062','US','FD3'),('1062','US','FW2'),('1062','US','FD3');
SELECT DISTINCT HTS_NUM
, Ctry
,stuff((
SELECT ', ' + cast(GA_REQ_CODE as varchar(max))
FROM #d
FOR XML PATH('')
), 1, 2, '') AS lst
FROM #d
ORDER BY HTS_Num, Ctry;