encoding XInclude Encoding

The encoding to use for the resource being included. (The encoding attribute has no effect when parse="xml" attribute is set on the <xi:include>. See the W3C XInclude documentation http://www.w3.org/TR/xinclude/)
OPTIONAL on element: <xi:include>
Value Meaning
Text, numbers, or special characters A valid encoding name.
Restriction @encoding is an optional attribute; there is no default.
Tagged Sample

ANSI-encoded book part

...
<book-body>
<xi:include 
  xmlns:xi="http://www.w3.org/2001/XInclude"
  href="../BITS-samples/chocolate-samples/bits-book-part1.xml" 
  encoding="ANSI" 
  parse="xml">
 <xi:fallback/>
</xi:include>
...
</book-body>
...