The product_parent_id column should contain the code of the main product while the product_code column should contain the code of the variant.
It should be like this:
Parent_Category,categories,product_name,product_parent_id,Confirm Colour,product_code,price_value,images
Base Units,Hi Line Base White,High Line Base 150mm x 720mm,,White,150B,21.71,hlbase.jpg
,,,150B,White,150B_w,21.71,
,,,150B,Cream,150B_c,21.71,
,,,150B,Vanilla,150B_v,23.87,
,,,150B,Alabaster,150B_a,23.87,
,,,150B,Natural Aida Walnut,150B_na,23.87,
,,,150B,Tobacco Aida Walnut,150B_ta,23.87,
,,,150B,Calais Oak,150B_co,23.87,
,,,150B,Light Winchester Oak,150B_lw,23.87,
,,,150B,Lancaster Oak,150B_lo,23.87,
,,,150B,Winchester Oak,150B_wo,23.87,
,,,150B,Canadian Maple,150B_cm,23.87,
,,,150B,Ellmau Beech,150B_eb,23.87,
,,,150B,Sand beige,150B_sb,23.87,
,,,150B,Lissa Oak,150B_lo,23.87,
,,,150B,Light Tiepolo,150B_lt,23.87,
,,,150B,Dark Tiepolo,150B_dt,23.87,
,,,150B,Woodline Mocha,150B_wm,26.33,
,,,150B,Dark Cordoba Olive,150B_dco,26.33,
,,,150B,Ontario Walnut,150B_ow,26.33,
,,,150B,Romano Cherry,150B_rc,26.33,