WordPress at a glance
function is not described

WC_REST_Tax_Classes_V1_Controller::create_item() public WC 1.0

Create a single tax class.

{} It's a method of the class: WC_REST_Tax_Classes_V1_Controller{}

Hooks from the method
Return

WP_Error|WP_REST_Response. Nothing.

Usage

$WC_REST_Tax_Classes_V1_Controller = new WC_REST_Tax_Classes_V1_Controller();
$WC_REST_Tax_Classes_V1_Controller->create_item( $request );
$request(WP_REST_Request) (required)
Full details about the request.

Code of WC_REST_Tax_Classes_V1_Controller::create_item() WC 5.3.0

<?php
public function create_item( $request ) {
	$tax_class = WC_Tax::create_tax_class( $request['name'] );

	if ( is_wp_error( $tax_class ) ) {
		return new WP_Error( 'woocommerce_rest_' . $tax_class->get_error_code(), $tax_class->get_error_message(), array( 'status' => 400 ) );
	}

	$this->update_additional_fields_for_object( $tax_class, $request );

	/**
	 * Fires after a tax class is created or updated via the REST API.
	 *
	 * @param stdClass        $tax_class Data used to create the tax class.
	 * @param WP_REST_Request $request   Request object.
	 * @param boolean         $creating  True when creating tax class, false when updating tax class.
	 */
	do_action( 'woocommerce_rest_insert_tax_class', (object) $tax_class, $request, true );

	$request->set_param( 'context', 'edit' );
	$response = $this->prepare_item_for_response( $tax_class, $request );
	$response = rest_ensure_response( $response );
	$response->set_status( 201 );
	$response->header( 'Location', rest_url( sprintf( '/%s/%s/%s', $this->namespace, $this->rest_base, $tax_class['slug'] ) ) );

	return $response;
}