<!DOCTYPE HTML>
<html>
<head>
<style>
table {
border-collapse: collapse;
background-color: red;
}
td, th {
background-color: lime;
width:100px;
height:100px;
border:4px solid lime;
-moz-box-sizing:border-box;
td {
border-top:hidden;
</style>
</head>
<body>
<table cellpadding="0">
<tr><th colspan="2"></th></tr>
<tr><th></th><td></td>
</table>
</body>
</html>