Create a horizontal stripe pattern on a square

 

Filter → Transform → Polar Coordinate Transform

 

Create concentric circles

Concentrated lines

or

Draw a line → Edit → Align/Distribute → Align horizontally (vertically) center

Rotate Duplicate

Refer to "Easily create a brick pattern"

1. Select the concentric circles → Shrink the selection → Erase

2. Cut and paste the radial lines

3. Rotate

Edit → Transform → Perspective Distortion and you're done!