In OpenERP first we install human resources module and then create a new partner in partner form. Manage partner tags to better classify them for tracking and analysis purposes.  A partner may have several categories and categories have a hierarchical structure means that the  a partner with a categorie has also the parent categorie.

Use this code show in given below

<record id="action_partner_category_form" model="ir.actions.act_window">
            <field name="name">Contact Tags</field>
            <field name="type">ir.actions.act_window</field>
            <field name="res_model">res.partner.category</field>
            <field name="view_type">form</field>
            <field name="help" type="html">
                <p class="oe_view_nocontent_create">
                    Click to create a new partner tag.
                </p>
                <p>
                </p>
            </field>
        </record>