I dont need to come up with one - they already exist in the form of trademark (WIPO NCL) classification.
I suppose the hardware would be class 28, the app store would be class 35, there are other classes that would be applicable too given they also provide services, etc.
Preferably they would be even more granular than that - I believe the chinese system is a bit more detailed in that area.
Can you come up with a definition of trade category that is legally useful and would prevent Meta from getting into VR hardware?