\usepackage{makecell}
\begin{table}[htb]
\centering
\caption{The classification standard for the 10 colours.}
\label{tab:4.0}
\begin{tabular}{llll}
\hline\noalign{\smallskip}
& A & B & C \\
\noalign{\smallskip}\hline\noalign{\smallskip}
A & B & B & \makecell{\parbox{4cm}{A \\ B}}\\
A & B & B & B \\
\multirow{2}{*}{A} & B & B & B \\
& B & B & aB\\
\noalign{\smallskip}\hline
\end{tabular}
\end{table}