function wc_update_370_tax_rate_classes() {
	global $wpdb;

	$classes = array_map( 'trim', explode( "\n", get_option( 'woocommerce_tax_classes' ) ) );

	if ( $classes ) {
		foreach ( $classes as $class ) {
			if ( empty( $class ) ) {
				continue;
			}
			WC_Tax::create_tax_class( $class );
		}
	}
	delete_option( 'woocommerce_tax_classes' );
}