This is a problem with the tagset, which can be corrected by modifying the tagset:

   proc template;
      define tagset tagsets.tabulate;
      define event caption;
         put "<td>";
         put'';
      finish:
         put "</td>" NL;
         put "</tr><tr><td>" / if cmp( TYPE , "T" );
         put "</td><td>" / if cmp( TYPE , "L" );
      end;
      parent=tagsets.phtml;
      end;
   run;

   ods markup file='temp.html' type=tagsets.tabulate;

   proc tabulate data=sashelp.class;
      class age;
      table age;
   run;

   ods html close;

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