JSFiddle - React, Tailwind, and code Playground
HTML
<table><tr><td>opss</td></tr><tr><td><div>ерш</div></td></tr></table>CSS
table{
margin:200px;
position:relative;
}
td{
height:100px;
width:100px;
border:1px solid gray;
}
div{
height:50px;
width:100px;
background:red;
position:absolute;
top:0;
}