code: public static SimpleStartElement construct(Location loc, QName name,
              Map<QName,Attribute> attrs, List<Namespace> ns,
              NamespaceContext nsCtxt)
      {
          BaseNsContext myCtxt = MergedNsContext.construct(nsCtxt, ns);
          return new SimpleStartElement(loc, name, myCtxt, attrs);
      }
docs: Factory method called when a start element needs to be constructed
  from an external source (most likely, non-woodstox stream reader).