User classes will differ based on the type of software you are writing, and the audience it is designed for. For example, I created a database application which had two user classes: traders and administrators. Your SRS might include other classes - maybe "general user", "power user", "executive", etc...
Basically, you are just trying to describe the various groups of users who will be using your software. You are coming up with a definition so you can group people into these classes, spell out their characteristics, and plan what permissions/user experience/features they need. For example:
Power users have workstation class desktops, lots o' RAM, and have development tools installed.
Salespeople have laptops, usually remote-connect into the network.
Executives are technology-shy, have assistants who need access to all apps, requests need to be prioritized.
IT department - need full access to database and access to the admin menus
The purpose of this classification is to help you 1) make sure your software appropriately fills the needs of each class, and
2) make sure you take these differences into account when designing your apps.
Does that help at all?