You can solve without nesting tables.
<table border="1">_x000D_
<thead>_x000D_
<tr>_x000D_
<th>ABC</th>_x000D_
<th>ABC</th>_x000D_
<th colspan="2">ABC</th>_x000D_
<th>ABC</th>_x000D_
</tr>_x000D_
</thead>_x000D_
<tbody>_x000D_
<tr>_x000D_
<td rowspan="4">Item1</td>_x000D_
<td rowspan="4">Item1</td>_x000D_
<td colspan="2">Item1</td>_x000D_
<td rowspan="4">Item1</td>_x000D_
</tr>_x000D_
<tr>_x000D_
<td>Name1</td>_x000D_
<td>Price1</td>_x000D_
</tr>_x000D_
<tr>_x000D_
<td>Name2</td>_x000D_
<td>Price2</td>_x000D_
</tr>_x000D_
<tr>_x000D_
<td>Name3</td>_x000D_
<td>Price3</td>_x000D_
</tr>_x000D_
<tr>_x000D_
<td>Item2</td>_x000D_
<td>Item2</td>_x000D_
<td colspan="2">Item2</td>_x000D_
<td>Item2</td>_x000D_
</tr>_x000D_
</tbody>_x000D_
</table>
_x000D_