The <ruleset> tag is the required top-level parent tag. It must have at least one and at most four child tags: At least one of either an <accepts> tag, a <rejects> tag, or an <includes> tag must be present; the <sortby> tag is optional. Multiple <accepts>, <rejects>, <includes>, or <sortby> tags are not allowed.

A <ruleset> tag can also be used inside an <includes> tag. All <ruleset> tags used inside an <includes> tag must use the src attribute to specify what rule set is to be included. See <includes> Tag and Including Rule Sets, Rules, and Sorting Directives for details.

The <ruleset> tag must be matched by a closing </ruleset> tag.