Find heading, the subheading, display value

Hi,

I have a spreadsheet (excel 2000) and it has headings and subheadings in the same column, with values in the next column, as attached.

What I need is to perform a lookup or search that recognises the heading, and finds the correct subheading, and displays the value next to that subheading. i.e.:

If I want "BBB" heading, and "ghi" subheading, the value displayed would be 12.

I have been trying to use the find function to find the heading, but cannot find code to search the Subheading:
Cells.Find("BBB", , xlValues).Activate

I have been rattling my brain trying to find any formula or code to perform this, any help would be much appreciated.

Thank you in-advance.
Matt