Item import re-factoring for multiple tax feature

app/Imports/Common/Sheets/Items.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Imports\Common\Sheets;
+
+use App\Abstracts\Import;
+use App\Http\Requests\Common\Item as Request;
+use App\Models\Common\Item as Model;
+
+class Items extends Import
+{
+    public function model(array $row)
+    {
+        return new Model($row);
+    }
+
+    public function map($row): array
+    {
+        $row = parent::map($row);
+
+        $row['category_id'] = $this->getCategoryId($row, 'item');
+
+        return $row;
+    }
+
+    public function rules(): array
+    {
+        return (new Request())->rules();
+    }
+}