File organization - I WANT TAGGING

I have a bunch of files in Google Drive which can be characterized by two separate parameters, and I want to be able to sort/group/folder/whatever on each of the two parameters. Right now the files are named things like A-X, A-Y, B-X, B-Y, C-X, C-Y, etc., and if I sort them alphabetically I can get a list ordered as:

A-X
A-Y
B-X
B-Y
C-X
C-Y

I want to ALSO be able to sort them so I get a list like:

A-X
B-X
C-X
A-Y
B-Y
C-Y

This doesn't need to be as file names, it could be in folders (e.g., one folder for Xs and one for Ys, but then I want to be able to swap to viewing a folder for the As, a folder for the Bs, and a folder for the Cs) or tags (or maybe it'd have to be nested tags: Parameter1/A, Parameter1/B, etc.). Right now I only have 16 of these files, but I anticipate having 100-200 in the end.

Does Mavericks actually have a tagging system that would let me do this? I haven't upgraded to Mavericks yet b/c I don't like changing OSs during the semester, but if it did I'd gladly set up Google Drive to synch with my computer and start tagging in Mavericks.

Anyone have a different solution for me that can do what I want?

Originally posted on Dreamwidth. comments there. Comment here or there.