TST: return pytest MarkDecorator from td.skip_if_no #26735
- [x] xref https://github.com/pandas-dev/pandas/pull/26735#issuecomment-500156276
- [x] tests added / passed
- [ ] passes `black pandas`
- [x] passes `git diff upstream/master -u -- "*.py" | flake8 --diff`
- [x] I've replaced `safe_import` function with a corresponding test decorator. I've also investigated whether `safe_import` could be replaced with `_safe_import` and the answer is negative (see `pandas/tests/io/excel/test_writers.py`).
