The tags H1, H2, H3 etc. determine the level of the contents. The ePub TOC is in a separate file and is used by the application to display the headings. The display of this data is under control of the viewing application. Many have a clickable arrow to expand on compress the levels for viewing.
It is also possible to display a TOC inside the book itself but this is not the primary method used by ePub. Is there a TOC inside the book that you are worried about? If so you control the look of it with the CSS entries.
Dale
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