HTML Code

<!DOCTYPE html>
<html lang=en>
<head>
  <meta charset=UTF-8>
  <meta name=viewport content="width=device-width,initial-scale=1">
  <title>headers — complex table</title>
  <style>body{font-family:system-ui,sans-serif;margin:0;padding:1.5rem;background:#f8fafc;color:#334155;line-height:1.7}h1{margin:0 0 1rem;font-size:1.25rem;color:#0f172a}table{border-collapse:collapse;max-width:480px}td,th{padding:.55rem .75rem;border:1px solid #cbd5e1;text-align:center}th{background:#f1f5f9}.hint{margin-top:1rem;font-size:.8125rem;color:#64748b;max-width:480px}code{background:#e2e8f0;padding:.1rem .35rem;border-radius:4px}</style>
</head>
<body>
  <h1>headers — row + column headers</h1>
  <table>
    <tr>
      <th id=region rowspan=2>Region</th>
      <th id=q1 colspan=2>Q1 Sales</th>
    </tr>
    <tr>
      <th id=jan>Jan</th>
      <th id=feb>Feb</th>
    </tr>
    <tr>
      <th id=north scope=row>North</th>
      <td headers="north jan q1">120</td>
      <td headers="north feb q1">140</td>
    </tr>
    <tr>
      <th id=south scope=row>South</th>
      <td headers="south jan q1">95</td>
      <td headers="south feb q1">110</td>
    </tr>
  </table>
  <p class=hint>When a cell has both row and column headers, list all relevant header <code>id</code> values separated by spaces in <code>headers</code>.</p>
</body>
</html>

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HTML headers Attribute — Complex Multi-Header Table