<style>
table {
border-collapse: collapse
}
td {
border: 1px solid black;
}
</style>
<table>
<tbody>
<tr>
<td style="width: 30%;">A
</td>
<td style="width: 40%;">
B
<br>C
</td>
<td style="width: 30%;">
D
</td>
</tr>
</tbody>
</table>