magento-test/app/code/Magento/Tax/etc/catalog_attributes.xml

<?xml version="1.0"?>
<!--
/**
 * Copyright © Magento, Inc. All rights reserved.
 * See COPYING.txt for license details.
 */
-->
<config xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="urn:magento:module:Magento_Catalog:etc/catalog_attributes.xsd">
    <group name="unassignable">
        <attribute name="tax_class_id" />
    </group>
</config>