Атрибут headers

<td headers='ID'>...</td>

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<html lang='ru'>
<head>
<meta charset='UTF-8'>
<meta name='viewport' content='width=device-width, initial-scale=1.0'>
<title>Document</title>
</head>
<body>
<table border='1'>
 <tr> 
<td id='s'>Смартфон</td> 
<td id='n'>Ноутбук</td> 
<td id='t'>Телевизор</td>
 </tr>
 <tr>
 <td headers='s'>15.000 ₽</td> 
<td headers='n'> 100.000 ₽</td> 
<td headers='t'>45.000 ₽</td>
 </tr> 
</table>
</body>
</html>