How can I merge row and column in HTML as the picture below?

Question

How can I merge row and column as the figure blow in HTML?

Answer 1

After trying many times, I found the solution.

    <table border="1">  
    <tr>
        <td rowspan="3">No</td>
        <td rowspan="3">Province</td>
        <td colspan="2">Level</td>
        <td>Other</td>
    </tr>
    <tr>
        <td colspan="2">XL</td>
        <td></td>
    </tr>
    <tr>
        <td>A</td>
        <td>B</td>
        <td></td>
    </tr>
    <tr>
        <td>001</td>
        <td>Province #1</td>
        <td>5</td>
        <td>9</td>
        <td></td>
    </tr>
    <tr>
        <td>002</td>
        <td></td>
        <td></td>
        <td></td>
        <td></td>
    </tr>
</table>