Item folksonomy or tag information is popularly available on the web now. However, since tags are arbitrary words given by users, they contain a lot of noise such as tag synonyms, semantic ambiguities and personal tags. Such noise brings difficulties to improve the accuracy of item recommendations. In this paper, we propose to combine item taxonomy and folksonomy to reduce the noise of tags and make personalized item recommendations. The experiments conducted on the dataset collected from Amazon.com demonstrated the effectiveness of the proposed approaches. The results suggested that the recommendation accuracy can be further improved if we consider the viewpoints and the vocabularies of both experts and users.