/usr/share/ltsp/plugins/ltsp-build-client/SUSE_LINUX/010-chroot-tagging is in ltsp-server 5.4.2-6+deb7u1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | #This is set by rpm package that is installed in the chroot
#for the Suse maintainer:
#the 010-chroot-tagging plugin is removed from common, this can be removed safely
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