Excel-CSV sort motorcycle accessories into categories

My online store sells motorcycle parts and accessories, it has around 7000 products in an Excel spreadsheet (exported from Wordpress WooCommerce).
When the products were imported to the store, they weren't assigned to the correct categories.

The task is, to create the Categories in the spreadsheet and assign the products to the correct categories. This requires a very good understanding of how a motorcyclist (or scooter rider) would search items and navigate by a logical taxonomy of top-level and sub-categories.

e.g.#1 'Rear sprocket' is currently in 'Accessories' - it needs to be in 'Bike and Scooter Accessories/Chains and Sprockets/Sprockets/Rear-sprockets' Then it will be filtered by attributes such as pitch, #of teeth.

e.g#2 'EBC Brake-pads' needs to be in 'Bike and Scooter Accessories/Brakes/Brake-pads' then filtered by motorcycle brand and model, front or rear.

The items' descriptions in the spreadsheet contain the information required to assign it to at least top-category/sub-category but some items don't have much description. The products are currently on the site with photos and they can be found by doing a keyword or SKU# search (you can check an item's photo online if there isn't enough information in the spreadsheet description or title.

Items such as brake-pads and sprockets also need to have addition column-info for motorcycle brand and model.

The spreadsheet is 3Mb and has many columns from its export from the Wordpress store. It needs a fast computer to open and navigate the 7000 rows, I'd suggest removing all the superfluous columns and splitting the job into smaller files, then reassemble it once the editing has been done - hopefully you can do this without mis-aligning item rows.

You must demonstrate excellent knowledge of motorcycle accessories and parts, or this will be a waste of time as I'll have to check and correct the work.