If, And, wildcard search

Alright guys, I'm sure someone will have the answer to this question as someone always does!! I am trying to find conflicting parts and codes with the parts. For example, A1 says ACCELEROMETER, and A2 says ACCELEROMETER, ENGINE. They are both the code 8803.30.0030 (Column C).

I want my search to tell me whether the previous line item has both the same beginning text and code or not. Here's the formula I've come up with so far...

=IF(AND(LEFT(B2,5))=(LEFT(B3,5)),I know somewhere in here, the code (Column C) needs to be entered"SAME","CONFLICT")

I thought this would be a nested if, and verify whether or not the first five letters of text match, as well as the codes. I'm wrong somehow but not sure how....please help??