Divide Open Street Map elements to distinct categories/layers

I am using OSM (Open Street Map) turbo overpass api to get all the elements in a small bounding box and export it to a shapefile.

Now, I would like to split the elements into layers where each layer is a category such as building, highway etc. My problem is that OSM categories are not mutually exclusive and something can be both building and amenity for example. I need to find the best solution where every element only gets exactly one category.

I understand there might not be an optimal solution since in OSM (and also in reality) things do not fall into distinct categories but I'm looking for the best next thing.

My current solution is to subjectively rate tags based on importance and use the most important one on the element.

Are there any common solutions out there? or a commonly used tag importance order?