what are the best classification for master data items ?

Dears 

I person case  with the lawsuit he  needs to make other classification for materials successful maestro information arsenic good arsenic it volition beryllium utilized for P.R and P.Os reports 

for illustration worldly benignant is spare parts 

Material Group is Oils filters, Air Filters 

He needs to adhd different classification to beryllium Filters contains (air and Oils filters )

So what is the champion script to screen each the needed classifications