Master Items

Select 
msi.inventory_item_id,
msi.segment1 "Item Number",
msi.description,
msi.primary_unit_of_measure,
mc.description "Category", 
msi.inventory_item_status_code "Item Status"

from 
mtl_system_items msi, 
mtl_item_categories msc,
mtl_categories_v mc,
hr_all_organization_units org

where 
msi.organization_id=org.organization_id and
msc.inventory_item_id=msi.inventory_item_id and
msc.organization_id=msi.organization_id and
mc.category_id= msc.category_id and
msi.organization_id=:org_id   --- master organization id