Is 3/16" machine screw equivalent to a #10?

A tap will work fine for that, and I wouldn't worry about the difference in size, hand tapping will ream it out more than that, regardless.

That said, don't even think about this if it's a Chinese tap.

I've never seen a 3/16 tap, and it's kinda scary.
The exact same #10 tap might be marked 3/16 inch for Lowes or Home Depot since the carpenter and most of those others mentioned in my previous post rely on a inch tape measure.
We can buy end wrenches marked both 5/16" and 8MM, 3/16" and 10MM, 3/4" and 19MM. None of those are exactly the same either.