I want to set the value to
<td><div class='urg5'>High</div></td>
in JTSL.

I tried
<c:set var="ack" value="<div class='urg5'>High</div>"/>
<c:out value="${ack}"/>

Page source of the JSP web page is
&lt;div class=&#039;urg5&#039;&gt;High&lt;/div&gt;</td>

i.e. special characters appear.

instead of
<div class='urg5'>High</div>

The code should be

<c:out value="${ack}" escapeXml="false"/>
commented: Thank you for posting solution +12
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