product_cat
$tax_query = array( 'relation' => 'AND', array( 'taxonomy' => 'product_cat', 'terms' => '110', 'field' => 'term_id', 'operator' => 'IN', 'include_children' => true, ), array( 'taxonomy' => 'product_visibility', 'terms' => 'outofstock', 'field' => 'name', 'operator' => 'NOT IN', ), );