Setting Up Store Hierarchy
Before you begin, carefully plan your store hierarchy in advance because it is referred to
throughout the configuration. Each store can have a separate root category, which makes it
possible to have an entirely different set of navigation for each store.
Also consider the prices and product attributes that are needed for each store view. Magento
allows for only one standard price with a tiered pricing structure, per SKU1. If you want to use
a different pricing structure for a specific customer group in a store view, you must create a
unique SKU for each view.