The XML tag will be imported as the attribute name, and the attribute value for this product will be the product inside of this. Please see the "cores" tag in the feed included in this link: http://feeds.hostjars.com/complete_1.xml.
Mapping & the Import
Map the tag name, or column name to the attribute field. You can have one column or tag per attribute field (click More to produce more than one attribute field).
When you have completed the import, the screenshot below is how the attributes will appear in the product's attribute tab:
The attribute name will be added as an attribute group. The screenshot below shows how the newly import attribute will appear in the Attributes section of your admin:
If you wish to import an attributes group from your feed with your attributes name and value; please see our advanced import tool, Total Import PRO, and our article on importing attributes with this tool.