\begin{filecontents}[overwrite,noheader]{test.css}
.display {display:block}
\end{filecontents}
\ExplSyntaxOn
\pdfdict_put:nnn{l_pdffile/Filespec}{AFRelationship}{/Supplement}
\pdffile_embed_file:nnn{test.css}{}{tag/csstest}
\ExplSyntaxOff
\tagpdfsetup{root-AF={tag/csstest}}