Headers (NISO JATS table model)

List of @ids for table data and header cells. (This attribute is based on and intended to be converted easily to the XHMTL headers attribute.)

Used on Elements: <td>, <th>

One or more identifiers (IDREFS)Points to (contains) a list of one or more IDs of rows and columns that supply header information.
Restriction@headers is an optional attribute; there is no default.