Think about how you may want to report on or search your data when you consider your categorization, things can go from simple to complicated real fast.

Simple-One category per ingredient. It can be difficult to fit a messy world into a rigid scheme. Is port a wine or a spirit?

Tag Words-You can associate multiple words with a ingredient. Flexible for searching but can get out of control.

Hierarchical-You would need strict data entry and querying becomes more complicated.