Based on https://en.wikipedia.org/wiki/Celestial_Emporium_of_Benevolent_Knowledge

Celestial Emporium of Benevolent Knowledge.owl

<?xml version="1.0"?>

<!DOCTYPE rdf:RDF [
    <!ENTITY owl "http://www.w3.org/2002/07/owl#" >
    <!ENTITY xsd "http://www.w3.org/2001/XMLSchema#" >
    <!ENTITY rdfs "http://www.w3.org/2000/01/rdf-schema#" >
    <!ENTITY rdf "http://www.w3.org/1999/02/22-rdf-syntax-ns#" >
]>

<rdf:RDF xmlns="http://pudo.org/celestial-emporium#"
     xml:base="http://pudo.org/celestial-emporium"
     xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#"
     xmlns:owl="http://www.w3.org/2002/07/owl#"
     xmlns:xsd="http://www.w3.org/2001/XMLSchema#"
     xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#">
    <owl:Ontology rdf:about="http://pudo.org/celestial-emporium"/>
    
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Those_that_belong_to_the_emperor"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Embalmed_ones"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Those_that_are_trained"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Suckling_pigs"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Mermaids">
        <owl:equivalentClass rdf:resource="http://pudo.org/celestial-emporium#Sirens"/>
    </owl:Class>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Sirens"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Fabulous_ones"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Stray_dogs"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Those_that_are_included_in_this_classification"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Those_that_tremble_as_if_they_were_mad"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Innumerable_ones"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Those_drawn_with_a_very_fine_camel_hair_brush"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Et_cetera"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Those_that_have_just_broken_the_flower_vase"/>
    <owl:Class rdf:about="http://pudo.org/celestial-emporium#Those_that_at_a_distance_resemble_flies"/>
</rdf:RDF>