SELECT 
    name = tab1.col1.value('(./name/text())[1]', 'varchar(20)'),
    componentName = tab1.col1.value('(./name/text())[1]', 'varchar(20)'),
    numberOfItems = tab1.col1.value('(./howMany/text())[1]', 'tinyint')
FROM @x.nodes('toys/myToy') tab (col)
CROSS APPLY tab.col.nodes('./components/part') AS tab1 (col1);

DECLARE @x xml =
N'<toys>
    <myToy>
        <name>Train</name>
        <components>
            <part><name>engine</name><howMany>1</howMany></part>
            <part><name>coaches</name><howMany>10</howMany></part>
            <part><name>caboose</name><howMany>1</howMany></part>
            <part><name>tracks</name><howMany>125</howMany></part>
            <part><name>switches</name><howMany>8</howMany></part>
            <part><name>power controller</name><howMany>1</howMany></part>
        </components>
    </myToy>
    <myToy>
        <name>remote control car</name>
        <components>
            <part><name>remote control</name><howMany>1</howMany></part>
            <part><name>car</name><howMany>1</howMany></part>
            <part><name>batteries</name><howMany>8</howMany></part>
        </components>
    </myToy>
</toys>
';

SELECT
      [name] = T1.Toy.value('name[1]','VARCHAR(20)'),
      componentname = T2.Part.value('name[1]','VARCHAR(20)'),
      numberOfItems = T2.Part.value('howMany[1]','TINYINT')
FROM @x.nodes('/toys/myToy') T1(Toy)
CROSS APPLY T1.Toy.nodes('./components/part') T2(Part)