Q) table inside table html ?

A) <table border="1" width="100%">
<tr>
<td>ABC</td>
<td>ABC</td>
<td colspan="2">ABC</td>
<td>ABC</td>
</tr>

<tr>
<td rowspan="3">ITEM</td>
<td rowspan="3">ITEM</td>
<td>name</td>
<td>price</td>
<td rowspan="3">ITEM</td>
    </tr>
    <tr>
<td>name</td>
<td>price</td>
    </tr>
<tr>
<td>name</td>
<td>price</td>
    </tr>
    <tr>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
    <tr>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
<td>-</td>
</tr>
</table>


CHECK THI FIDDEL:
http://jsfiddle.net/zWMUU/1/