desk td,
desk th{
border: 1px stable #ccc;
padding:10px
}
<desk>
<thead>
<tr>
<th rowspan="2">Head</th>
<th colspan="2">Cut up Head </th>
<th rowspan="2">Head</th>
</tr>
<tr>
<th>asd</th>
<th>asd</th>
</tr>
</thead>
<tbody>
<tr>
<td>1</td>
<td>2</td>
<td>3</td>
<td>4</td>
</tr>
<tr>
<td>1</td>
<td>2</td>
<td>3</td>
<td>4</td>
</tr>
</tbody>
</desk>