wp-export.xml

gistfile1.xml

<?xml version="1.0" encoding="UTF-8" ?>
<rss version="2.0"
     xmlns:excerpt="http://wordpress.org/export/1.2/excerpt/"
     xmlns:content="http://purl.org/rss/1.0/modules/content/"
     xmlns:wfw="http://wellformedweb.org/CommentAPI/"
     xmlns:dc="http://purl.org/dc/elements/1.1/"
     xmlns:wp="http://wordpress.org/export/1.2/"
    >

  <channel>
    <wp:category>
      <wp:term_id>1</wp:term_id>
      <wp:category_nicename>a-category</wp:category_nicename>
      <wp:category_parent></wp:category_parent>
      <wp:cat_name><![CDATA[A Category]]></wp:cat_name>
    </wp:category>
    <wp:category>
      <wp:term_id>2</wp:term_id>
      <wp:category_nicename>has-parent</wp:category_nicename>
      <wp:category_parent>a-category</wp:category_parent>
      <wp:cat_name><![CDATA[Has Parent]]></wp:cat_name>
    </wp:category>
  </channel>
</rss>