Решение с табами от Михаила Крячека

<?if(!defined("B_PROLOG_INCLUDED") || B_PROLOG_INCLUDED!==true)die();?>
<[tabsection]>
<br /> 
<?
$CURRENT_DEPTH=$arResult["SECTION"]["DEPTH_LEVEL"]+1;
foreach($arResult["SECTIONS"] as $arSection):
   $CURRENT_DEPTH = $arSection["DEPTH_LEVEL"];
?>
 <[tab id="<?=$arSection["SECTION_PAGE_URL"]?>" name="<?=$arSection["NAME"]?>" access=""]>

<?endforeach?>
<br />
 <[/tabsection]>

<?if(!defined("B_PROLOG_INCLUDED") || B_PROLOG_INCLUDED!==true)die();?>
<[tabsection]>
<br /> 
<?
$CURRENT_DEPTH=$arResult["SECTION"]["DEPTH_LEVEL"]+1;
foreach($arResult["SECTIONS"] as $arSection):
   $CURRENT_DEPTH = $arSection["DEPTH_LEVEL"];
?>
 <[tab id="<?=$arSection["SECTION_PAGE_URL"]?>" name="<?=$arSection["NAME"]?>" access=""]>
<?$APPLICATION->IncludeComponent("bitrix:catalog.section", ".default", array(
   "IBLOCK_TYPE" => "catalog",
   "IBLOCK_ID" => "4",
   "SECTION_ID" => "",
   "SECTION_CODE" => $arSection["CODE"],
   "ELEMENT_SORT_FIELD" => "sort",
   "ELEMENT_SORT_ORDER" => "asc",
   "FILTER_NAME" => "arrFilter",
   "INCLUDE_SUBSECTIONS" => "Y",
   "SHOW_ALL_WO_SECTION" => "N",
   "PAGE_ELEMENT_COUNT" => "30",
   "LINE_ELEMENT_COUNT" => "3",
   "PROPERTY_CODE" => array(
      0 => "",
      1 => "",
   ),
   "SECTION_URL" => "",
   "DETAIL_URL" => "",
   "BASKET_URL" => "/personal/basket.php",
   "ACTION_VARIABLE" => "action",
   "PRODUCT_ID_VARIABLE" => "id",
   "SECTION_ID_VARIABLE" => "SECTION_ID",
   "AJAX_MODE" => "N",
   "AJAX_OPTION_SHADOW" => "Y",
   "AJAX_OPTION_JUMP" => "N",
   "AJAX_OPTION_STYLE" => "Y",
   "AJAX_OPTION_HISTORY" => "N",
   "CACHE_TYPE" => "A",
   "CACHE_TIME" => "3600",
   "META_KEYWORDS" => "-",
   "META_DESCRIPTION" => "-",
   "BROWSER_TITLE" => "-",
   "DISPLAY_PANEL" => "N",
   "ADD_SECTIONS_CHAIN" => "N",
   "DISPLAY_COMPARE" => "N",
   "SET_TITLE" => "Y",
   "SET_STATUS_404" => "N",
   "CACHE_FILTER" => "N",
   "PRICE_CODE" => array(
   ),
   "USE_PRICE_COUNT" => "N",
   "SHOW_PRICE_COUNT" => "1",
   "PRICE_VAT_INCLUDE" => "Y",
   "DISPLAY_TOP_PAGER" => "N",
   "DISPLAY_BOTTOM_PAGER" => "Y",
   "PAGER_TITLE" => "Товары",
   "PAGER_SHOW_ALWAYS" => "Y",
   "PAGER_TEMPLATE" => "",
   "PAGER_DESC_NUMBERING" => "N",
   "PAGER_DESC_NUMBERING_CACHE_TIME" => "36000",
   "PAGER_SHOW_ALL" => "Y",
   "AJAX_OPTION_ADDITIONAL" => ""
   ),
   false
);?>
<?endforeach?>
<br />
 <[/tabsection]>

<?
 // echo "<pre>",print_r($arSection)."</pre>";
?>