tax_query_relation.php

<?php
$args = [
	'post_type'   => [ 'product' ],
	'post_status' => [ 'published' ],
	'tax_query'   => [
		'relation' => 'AND',
		[
			'taxonomy' => 'product_cat',
			'terms'    => '164',
			'field'    => 'term_id',
		],
		[
			'taxonomy' => 'resourceindustry',
			'terms'    => 'ACF TAXONOMY ID(s)',
			'field'    => 'term_id',
		],
	],
];