পিএইচপি multidimensional-header

<?php

$users = [
    ["id", "name", "land"],
    [10, "তানিম", "বাংলাদেশ"],
    [11, "জোহান", "নেদারল্যান্ড"],
    [12, "হামিদ", "আফগানিস্তান"],
    [13, "সাকিব", "বাংলাদেশ"]
];

echo "<table border='1'>";

foreach ($users as $index => $user) {
    echo "<tr>";

    foreach ($user as $value) {
        $tag = $index === 0 ? "th" : "td";
        echo "<$tag>$value</$tag>";
    }

    echo "</tr>";
}

echo "</table>";

?>