To Implement the item conversion ,item category and category sets

 Hello Gurus,

i have a requirement to load the item categories,item category sets, and item conversion

can any body please provide some information regarding this requirement

what should be my approach in meeting this requirement

what is the first step should i need to perform

i need to import three things like categories,category sets and items

what should be first step,second step and third step

i mean should i need to create first categories or category sets??

should i import the items after performing these two steps??

  

Thanks In Advance