JSFiddle - React, Tailwind, and code Playground

HTML

<table>
    <tr><td rowspan="2"><div>row 1 and 2</div></td><td>col 2</td><td>col 3</td></tr>
    <tr><td>col 2</td><td>col 3</td></tr>
    <tr><td>col1</td><td>col 2</td><td>col 3</td></tr>
</table>

CSS

*{margin:0;padding:0;}

table{
    border-collapse:collapse;
}

td{
    position:relative;
    height:100px;
    width:50px;  
    background-color:red;
}

td div {
    position:absolute;
    top:0;
    left:0;
    height:200px;
    z-index:10;
    background-color:green;    
}