The PG rating means that the film contains some material that parents may find inappropriate for children under 10. This material may include violence, language, or sexual content. However, the MPAA does not specify an age limit for PG-rated films, and it is ultimately up to parents to decide whether or not a particular PG-rated film is suitable for their child.
Some 10-year-olds may be mature enough to handle the content of a PG-rated film, while others may not. Parents should take into consideration their child's individual maturity level, as well as the specific content of the film, before deciding whether or not to allow them to see a PG-rated film.
If you are unsure about whether or not a particular PG-rated film is suitable for your 10-year-old, you can always read reviews of the film online or ask for recommendations from friends or family. You can also contact the theater directly to ask about the content of the film.