BER Tag Helper Function

[OmegaRelay]

This PR adds a helper function to create new ANS.1 BER standard tags using the number and class of the tag:

NewBERTag(number uint, class Class) Tag

Additionally

• Updated the Class() method to support tags longer than 1 byte
• Constructed bit is set in EncodeBER() for TLVs with child TLVs

[stv0g]

Thanks a lot :)

[codecov]

Codecov Report

Attention: Patch coverage is 95.83333% with 1 line in your changes missing coverage. Please review.

Project coverage is 34.46%. Comparing base (bd70605) to head (cc3d9e4).
Report is 43 commits behind head on main.

Files with missing lines	Patch %	Lines
encoding/tlv/ber.go	95.83%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             main      #38      +/-   ##
==========================================
- Coverage   36.70%   34.46%   -2.25%     
==========================================
  Files          25       27       +2     
  Lines        1531     1651     +120     
==========================================
+ Hits          562      569       +7     
- Misses        896     1022     +126     
+ Partials       73       60      -13     

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