Create CODE_OF_CONDUCT.md

CODE_OF_CONDUCT.md

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+# Community Guidelines
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+The following community guidelines are based on [The Ruby Community Conduct Guidelines](https://www.ruby-lang.org/en/conduct) which are also used by [tailwind-merge](https://github.com/dcastil/tailwind-merge/blob/main/.github/CODE_OF_CONDUCT.md).
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+This document provides community guidelines for a safe, respectful, productive, and collaborative place for any person who is willing to contribute to the tailwind-merge-dotnet project. It applies to all “collaborative space”, which is defined as community communications channels (such as issues, discussions, pull requests, commit comments, etc.).
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+-   Participants will be tolerant of opposing views.
+-   Participants must ensure that their language and actions are free of personal attacks and disparaging personal remarks.
+-   When interpreting the words and actions of others, participants should always assume good intentions.
+-   Behaviour which can be reasonably considered harassment will not be tolerated.