Please check the notes in the code
Sub INSERT_ROWS()
Dim i As Long, y As Long
'you need to asign a value to the variable "y"
'If you put y = 0, the new row is inserted just over the "HEADER 1"
'If you put y = -1, the new row is inserted just under the "HEADER 1"
'If you put y = -2 the new row is inserted just under the "HEADER 2b"
y = 1
For i = Range("c" & Rows.Count).End(3).Row To 2 Step -1
Cells(i, "c").Offset(y).Select
'this need to assure that "HEADER 1" is in column "C"
If Cells(i, "c").Offset(y) = "HEADER 1" Then
Rows(i).Insert
End If
Next i
End Sub
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