The purpose of this tag is to allow modularity in
the design of stylesheets. After using the
<xsl:import> element to refers to
another XSLT stylesheet, you can use any of the templates
in that other stylesheet.
When your stylesheet and the other stylesheet have templates for the same situation, your stylesheet takes precedence. Every template is assigned a priority, and the priority of an imported stylesheet is lower than that of the importing stylesheet.
Even in the case that some template
T1 from your stylesheet
overrides another template
from an imported stylesheet, template
T1 can use
T2 in its processing. See the
This attribute defines the URI of the stylesheet you are importing.
Example (note that this tag is always empty):