From http://www.w3schools.com (Copyright Refsnes Data)

XSLT <xsl:import> Element

Complete XSLT Element Reference

Definition and Usage

The <xsl:import> element is a top-level element that is used to import the contents of one style sheet into another.

Note: An imported style sheet has lower precedence than the importing style sheet.

Note: This element must appear as the first child node of <xsl:stylesheet> or <xsl:transform>.

Note: Netscape 6 does not support import precedence, so this element will behave equivalent to <xsl:include>.

Syntax

<xsl:import href="URI"/>

Attributes

Attribute	Value	Description
href	URI	Required. Specifies the URI of the style sheet to import

Example 1

Suppose you have a style sheet called "cdcatalog_ex3.xsl":

<?xml version="1.0" encoding="ISO-8859-1"?>
<xsl:stylesheet version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

<xsl:template match="/">
 <html>
 <body>
   <h2>My CD Collection</h2>
   <table border="1">
     <tr bgcolor="#9acd32">
       <th>Title</th>
       <th>Artist</th>
     </tr>
     <tr>
      <td><xsl:value-of select="catalog/cd/title"/></td>
      <td><xsl:value-of select="catalog/cd/artist"/></td>
     </tr>
   </table>
 </body>
 </html>
</xsl:template>

</xsl:stylesheet>

A second style sheet called "cdcatalog_import.xsl" imports "cdcatalog_ex3.xsl":

<?xml version="1.0" encoding="ISO-8859-1"?>
<xsl:stylesheet version="1.0"
xmlns:xsl="http://www.w3.org/1999/XSL/Transform">

<xsl:import href="cdcatalog_ex3.xsl"/>

<xsl:template match="/">
  <xsl:apply-imports/>
</xsl:template>

</xsl:stylesheet>

View the XML file, View the XSL file, and View the result

Note: This example will not work in Netscape 6 because it does not support the <xsl:apply-imports> element!

Complete XSLT Element Reference