What do u understand by tag?
I see there menu like: categories that have subcategories and items in the subcategories ...
If u want to have a menu with categories and subcategories, u should have a table like:
table categories:
| ID | categ_id | name |
ID is a PK (primary key, autoincrement)
categ_id is an integer, wich is 0 if the category is a main category or not 0 if is a subcategory and will have the value of the category ID that contains it ...
name a varchar (the name of the category)
table items:
| ID | categ_id| name | ....
ID is a PK (primary key, autoincrement)
categ_id will be the category ID in witch the items will be (this is how the tables categories and items will link)
name a varchar (the name of the item)
.... <- the rest of the item properties ...