modules/custom/eml/templates/eml--taxa--taxa.tpl.php
<taxonomicCoverage>
<taxonomicClassification>
<taxonRankName><?php print render($content['field_taxa_rankname']); ?></taxonRankName>
<taxonRankValue><?php print render($content['field_taxa_scientific']); ?></taxonRankValue>
<commonName><?php print render($content['field_taxa_common']); ?></commonName>
</taxonomicClassification>
</taxonomicCoverage>