Mens and Womans found in online stores are headings or tags?

Question

WordPress

Let's say there are categories: clothes, shoes, gifts.
Then I see two options for solving the problem:
1) create categories (male, female) and for each product from the three categories specify an additional category (for example, a tie will belong to two categories: "accessories", "male".)
2) create labels (male, female) and then the tie will belong to the category "accessories" and have the label "male"
I can not understand which option is more preferable?
Surely, you have already faced this task, tell me what you are doing and, if possible, justify your choice. Thank you in advance!