Are you talking about classifying the computer on which the OS is installed? If so, that should simply be classified as a Computer (cmdb_ci_computer). The computer contains several attributes to describe the OS that is installed on it.
If on the other hand you are looking to classify the OS that is installed on the computer as a CI distinct from the Computer, then I would probably advise against this. At the very least I would start by asking why you are looking to classify the OS as a CI distinct from the Computer itself.
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