One-digit and two-digit separation

You can use this formula: =INT(A2/10)

Máté Juhász's answer using INT is probably the best solution. However, for the sake of curious future readers, there is another, clunkier way:

=VALUE(RIGHT(LEFT("0"&A2,LEN(A2))))

If your data ever goes up to more than two digits and you really want the tens place, not just the first digit, then INT will fail. In that case, you can use this clunky version. If you want to pull the tens place for any number, it gets messier.

=VALUE(RIGHT(LEFT(TEXT(A2,"00"),LEN(TEXT(A2,"00"))-1)))

Use an IF statement since you're only concerned about a different rule if 1 digit (therefore, less than 10).

This is the cell value in C1

=IF(A1<10, 0 + F1, LEFT(A1,1) +F1)

It may seem odd to write 0 + F1 but I'm not aware of what logic you're using so I left it in to demonstrate the formula.