Check out example codes for "css in sql query". It will help you in understanding the concepts better.

Code Example 1

SELECT  'test1' AS [@class]
    , ( SELECT  'test2' as [@class]
        , (SELECT 'Name' FOR XML PATH(''))
        FOR XML PATH('td'), type)
    ,(SELECT  'test3' as [@class]
        , (SELECT 'Value' FOR XML PATH(''))
        FOR XML PATH('td'), type) 
FOR XML PATH('tr'), type

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