Yes, you can add “user attributes” and then add values to them in the MediaBay Attribute Inspector, but you can’t remove the value it seems to me?
You double click in the user attributes column of e.g. an audio file and tag it as “beat” and then realize you want the tag to be “beats” instead.
Then you are stuck with a redundant word almost spelled like one you really like to use … then it gets ugly … FAST! 
I happened to add a value that no longer makes sense so I thought I’d just delete it.
But how?
Bump!
so … you can’t?
You have to tear the whole thing down and build it up again and be careful because you can’t edit? 
you can, just make sure that non of the samples are tagged as “beat” and it will automatically will be erased upon cubase restart cause there won’t be any with that tag. In practice: Select particular tag (you want to delete) and list all samples containing it, select all listed samples and just rename to desired name “beats” in atribute inspector.
Hope it helps.
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HA! Good enough! Thank you very much 