Hello,
I am a data anlyst and R programmer.
I spent some time now looking at the data you linked, and was thinking of few ideas to approach this.
Since the products ( I suppose ) and the master categories are quite numerous, Excel won't be the best solution from a computational standpoint, but it could still do the work.
Being an R programmer, I can think of ways to write you a code, that first checks up for category, then sub category 1 then sub category 2 and on .. and outputs the best result. Theoretically, it is pretty straight forward but I would want to know few other things, such as how are the two files ( sourcessites ) are produced, are they typed manually ? or are they produced by some program ? to know what kind of approach to take when writing the code. Also, when you don't know or don't have a sub category, do you take a guess, or leave the cell empty or what ?
Over all, I just want to know more about the background of this project, so I could put myself in your position and act accordingly.
I mentionned doing this in R, so I think I should also mention that I could make this an app where you just upload files and it runs, or an executable file or some other form, some easy form that someone with basic Ms word skills can perform.
I will be waiting for your reply to discuss more and reveal some of the underlying details of this.
Thank you