When determining the hierarchy in taxonomy, consider users’ journey through your website. The goal is to make navigation as intuitive and efficient as possible, reducing the number of clicks required to reach a desired page. This often involves creating broader categories with subcategories (broad and shallow hierarchy), rather than a narrow and deep list of categories.

Remember, even if it takes multiple clicks to reach a certain item, it's not necessarily a bad thing as long as users can navigate quickly and find what they’re looking for. For instance, items like wine or books often have more attributes (facets) than other items. Consequently, these might necessitate a more thorough categorization.

Striking the right balance in your hierarchy can make a significant difference in user experience. Aim for a structure that is intuitive, efficient, and user-friendly. Also consider including facets or additional filters or subcategories that allow users to refine their search within a category, based on specific attributes. They are particularly useful for large sites where the range of products or content is extensive.