Set "<div class='urg5'>High</div>" in JTSL

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
<div class='urg5'>High</div></td>

i.e. special characters appear.

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

The code should be

<c:out value="${ack}" escapeXml="false"/>