In this Excel, I want to set a conditional formatting such as shown in these picture attached below:

I have set a conditional formatting at row C such as followed to highlight the cells when it is below value / refer to remark in the attached pics :
=IF(B3="A",13,IF(B3="B",11,IF(B3="C",9)))
However, when I evaluate the conditional formatting, although I set B3 to the "C", it will keep evaluate to the first condition , that is "A".
What should I do to let the conditional formatting to format to its own matches; highlight row C when it is below 13 "Product A" , highlight row C when it is below 11 "Product B" , etc.

IFblock from Pᴇʜ's excellent answer out for aVLOOKUP- Chronocidal