If your requirement is to Inspection only 10 EA >>then you can create lot of 100 but manage the sample ise as 10 through sampling procedure.
If your requirement is only to create lot of 10 EA even though PO /GR qty is 100 EA ,then
maintain "Control InspLot" in QM view >>inspection type as 'X' An inspection lot for each purchase order item/order item. -means system will create an inspection lot only during the first goods receipt for each PO item( which obviously needs to controlled always of Qty 10 from GR creation side)