pivot table from raw data with 2 rows per dataset

I typically analyze data which comes to me in in html format. This is fine but rather than having one set of data per row, the data is sometimes contained in one row, and sometimes in two.

So a set of raw data with 100 items may come to me in 150 rows. The data for 50 items may be contained in 50 rows, while the other 50 items may require 2 rows each.

To begin my analysis, I need to rearrange the data so that 100 items = 100 rows.

I've attached a spreadsheet illustrating the problem. Any advice?

Thanks!