Public Class MyTreeNode : Inherits System.Windows.Forms.MenuItem
Private _Tag As Object
Public Sub New(Text As String, Tag As Object)
  MyBase.New
  MyBase.Text = Text
  _Tag = Tag
End Sub
Public Sub New
  MyBase.New
End Sub
Public Property Tag As Object
  Get
    Return _Tag
  End Get
  Set (wert as Object)
    _Tag = wert
  End Set
End Property

Dim tn As New MyTreeNode("TEXT", "WIE_AUCH_IMMER")
' oder
Dim tn As New MyTreeNode
tn.Text = "TEXT"
tn.Tag = "WIE_AUCH_IMMER"