How to do cascading list with table element

<body> <table width="150" align="LEFT" valign="TOP style="border:0px solid #000000;padding:0px;margin:0px"> <tr > <td colspan="3" style="padding:0px;border:0px solid #000000;font-family:Arial; font-size:10px;font-weight:normal">main heading</td> </tr> <tr > <td colspan="1" width="10" align="CENTER" valign="TOP" style="padding:0px; border:0px solid #000000;font-family:Arial;font-size:10px;font-weight:normal"> </td> <td colspan="2" width="140" align="LEFT" valign="TOP" style="padding:0px; border:0px solid #000000;font-family:Arial;font-size:10px;font-weight:normal">sub heading</td> </tr> <tr> <td colspan="1" width="10" align="CENTER" valign="TOP" style="padding:0px; border:0px solid #000000;font-family:Arial;font-size:10px;font-weight:normal"> </td> <td colspan="1" width="10" align="CENTER" valign="TOP" style="padding:0px; border:0px solid #000000;font-family:Arial;font-size:10px;font-weight:normal"> </td> <td colspan="1" width="130" align="LEFT" valign="TOP" style="padding:0px; border:0px solid #000000;font-family:Arial;font-size:10px;font-weight:normal">link item</td> </tr> </table> </body> </html>