Both tags are being used in similar ways as politeness. etiquette and courtesy are both used almost exclusively for questions about how to be polite.
If you look at the definitions of courtesy and etiquette, you'll see that this makes sense. Etiquette is a set of (unwritten) rules about how to be polite. Courtesy is a synonym of politeness.
Tags have one purpose: to help people find questions to answer. I find it hard to believe that someone who knows about etiquette (the rules for how to be polite) wouldn't also be interested in questions about how to be polite, which can be answered using etiquette.
Both tags should be synonyms of politeness.
I mean, if you want, you can try changing the tag descriptions. But most people don't really read these. And most people aren't tuned in to the exact dictionary definitions of politeness, etiquette, and courtesy. So again, you can try, but I doubt you'll have much luck.