\usepackage{multirow}
 
\begin{document}
 
\begin{tabular}{|c|c|c|}         \hline
 \multicolumn{2}{|c|}{1} & 2  \\ \hline
 \multirow{2}{*}{A}  & 4 & 5  \\ \cline{2-3}
                     & 6 & 7  \\ \hline
 8                   & 9 & 10 \\ \hline
\end{tabular}
 
\end{document}