We give a characterization of a finite-dimensional commuting square of C*-algebras with a normalized trace that produces a hyperfinite type II1 subfactor of finite index and finite depth in terms of Morita equivalent unitary fusion categories. This type of commuting squares were studied by N. Sato, and we show that a slight generalization of his construction covers the fully general case of such commuting squares. We also give a characterization of such a commuting square that produces a given hyperfinite type II1 subfactor of finite index and finite depth.