Mobipocket uses this set:
Action & Adventure
Architecture & Design
Art
Asian Interest
Biographies
Bioscience & Clinical Medicine
Business, Finance
Calculators
Cartoons
Classics
Computing, Internet
Cooking
Current Events
Dictionaries
Economics
Education
Encyclopedias
Entertainment
Erotica
Family
Fantasy
Gay & Lesbian
Gender Studies
General Fiction
Geography
Health
Historical Fiction
History
Horror
House & Home
Humor
Humor Political
Juvenile Fiction
Language & Linguistics
Law
Literary Criticism & Collections
Mathematics
Media & Communication
Medical
Movies & TV Series
Music & Songs
Mystery & Crime
Nature
Novels
Performing Arts
Personal Finance
Pets
Philosophy
Poetry
Politics
Psychology
Quizzes
Reference
Religious Fiction
Restaurant Guides
Romance
Science & Technical
Science Fiction
Self-Improvement
Short Stories
Sociology
Spiritual & Religion
Sports & Outdoors
Study Aids
Suspense & Thrillers
Tales & Fables
Technological Fiction
Technology
Theatre
Travel
True Crime
Undefined
Some people distinguish Detective from Mystery.
There's Biographies but not Memoirs.
Publishers will separate Contemporary Fiction and Literary Fiction.
Note that here Juvenile Fiction is used as an umbrella term with no distinction for Young Adult and younger children.
Suspense & Thrillers and Technological Fiction are separate terms so Technothrillers could fit in either.
You could go on and on. So it's a good start, but you'd have to adjust this for your own needs.