This tag describes a type of adult content involving a cross-dresser. Cross-dressing is when an individual dresses in clothing typically associated with the opposite gender for various reasons, including personal expression or as part of roleplay or fantasy. In this case, "kme" stands for "kinky milf experience." So, the tag implies a video featuring a mature woman dressed as a man or woman engaging in sexual activities, often incorporating elements of fetishism and taboo scenarios.