Building a shared UI library
A component library should centralize visual decisions while allowing controlled customization. Tailwind is well suited to this because tokens, variants and utilities can live alongside the components.
Class merging
When consumers can provide additional classes, use a controlled composition strategy. A merge utility can resolve common conflicting utilities, while component props should handle meaningful design variants.
Distribution
If a library ships components whose Tailwind classes are not visible to the consuming application's scanner, document the required source configuration or package integration.